Treasury Regulations (26 C.F.R.)
26 CFR § 301.6011-12
Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.
# (a) Excise tax returns required electronically.
(1) Any person required to file an excise tax return on Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, under § 53.6011-1 of this chapter must file its excise tax return electronically if the person is required by the Internal Revenue Code or regulations to file at least 10 returns (as defined in paragraph (d)(3) of this section) during the calendar year.
(2) The Commissioner may direct the type of electronic filing and may also exempt certain returns from the electronic requirements of this section through revenue procedures, publications, forms, instructions, or other guidance, including postings on the IRS.gov website. Returns filed electronically must be made in accordance with the applicable revenue procedures, publications, forms, instructions, or other guidance.
(3) Paragraph (a)(1) of this section is not applicable to private foundations that are subject to the filing requirements of § 301.6033-4.
# (b)
Exclusions from electronic-filing requirements—(1) Waivers. The Commissioner may grant waivers of the requirements of this section in cases of undue hardship. One principal factor in determining hardship will be the amount, if any, by which the cost of filing the return electronically in accordance with this section exceeds the cost of filing the return on paper. A request for a waiver must be made in accordance with applicable IRS revenue procedures, publications, forms, instructions, or other guidance, including postings to the IRS.gov website. The waiver request will specify the type of filing (that is, a return required under § 53.6011-1 of this chapter) and the period to which it applies.
(2) Exemptions. The Commissioner may provide exemptions from the requirements of this section to promote effective and efficient tax administration. A submission claiming an exemption must be made in accordance with applicable IRS revenue procedures, publications, forms, instructions, or other guidance, including postings to the IRS.gov website.
(3) Additional exclusion. If the IRS's systems do not support electronic filing, taxpayers will not be required to file electronically.
# (c) Failure to file.
If a person fails to file an excise tax return electronically when required to do so by this section, the person has failed to file the return. See section 6651 for the addition to tax for failure to file a return. In determining whether there is reasonable cause for failure to file the return, § 301.6651-1(c) and rules similar to the rules in § 301.6724-1(c)(3) (undue economic hardship related to filing information returns electronically) will apply.
# (d) Meaning of terms.
The following definitions apply for purposes of this section:
(1) Magnetic media or electronic form. The terms magnetic media or electronic form mean any media or form permitted under applicable regulations, revenue procedures, or publications. These generally include electronic filing, as well as magnetic tape, tape cartridge, diskette, and other media specifically permitted under the applicable regulations, procedures, publications, forms, instructions, or other guidance.
(2) Excise tax return. The term excise tax return means a Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, along with all other related forms, schedules, and statements that are required to be attached to the Form 4720, including amended and superseding returns.
(3) Calculating the number of returns. For purposes of this section, a person is required to file at least 10 returns if, during the calendar year ending with or within the person's taxable year, the person is required to file at least 10 returns of any type, including information returns (for example, Forms W-2 and Forms 1099), income tax returns, employment tax returns, and excise tax returns. In the case of a short-period return, a person is required to file at least 10 returns if, during the calendar year in which the person's short taxable year ends, the person is required to file at least 10 returns of any type, including information returns (for example, Forms W-2 and Forms 1099), income tax returns, employment tax returns, and excise tax returns.
# (e) Example.
The following example illustrates the provisions of this section:
(1) During the calendar year ending December 31, 2023, Trust X was required to file one Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, which related to the 2022 taxable year, and 10 Forms W-2, Wage and Tax Statement, which reported wages paid to employees during 2022. Because X is required to file 11 returns during calendar year 2023, X is required to file its Form 4720 electronically for its taxable year ended December 31, 2023.
(2) [Reserved]
# (f) Applicability date.
The rules of this section apply to excise tax returns required to be filed for taxable years ending on or after December 31, 2023.
[T.D. 9972, 88 FR 11771, Feb. 23, 2023]
Source: view the official text
In this part (40 sections)
- 301.269B-1 · Stapled foreign corporations.
- 301.1474-1 · Required use of electronic form for financial institutions…
- 301.6001-1 · Notice or regulations requiring records, statements, and…
- 301.6011-1 · General requirement of return, statement or list.
- 301.6011-2 · Required use of electronic form.
- 301.6011-3 · Required use of electronic form for partnership returns.
- 301.6011-5 · Required use of electronic form for corporate income tax…
- 301.6011-6 · Statement of series and series organizations [Reserved]
- 301.6011-7 · Specified tax return preparers required to file individual…
- 301.6011-10 · Certain organizations, including trusts, required to file…
- 301.6011-11 · Required use of electronic form for certain returns for…
- 301.6011-12 · Required use of electronic form for returns of certain…
- 301.6011-13 · Required use of electronic form for split-interest trust…
- 301.6011-14 · Required use of electronic form or other machine-readable…
- 301.6011-15 · Required use of electronic form for withholding tax…
- 301.6011(g)-1 · (g)-1 Disclosure by taxable party to the tax-exempt…
- 301.6012-1 · Persons required to make returns of income.
- 301.6012-2 · Required use of electronic form for income tax returns of…
- 301.6013-1 · Joint returns of income tax by husband and wife.
- 301.6014-1 · Income tax return—tax not computed by taxpayer.
- 301.6015-1 · Declaration of estimated income tax by individuals.
- 301.6016-1 · Declarations of estimated income tax by corporations.
- 301.6017-1 · Self-employment tax returns.
- 301.6018-1 · Estate tax returns.
- 301.6019-1 · Gift tax returns.
- 301.6020-1 · Returns prepared or executed by the Commissioner or other…
- 301.6021-1 · Listing by district directors of taxable objects owned by…
- 301.6031(a)-1 · (a)-1 Return of partnership income.
- 301.6032-1 · Returns of banks with respect to common trust funds.
- 301.6033-1 · Returns by exempt organizations.
- 301.6033-4 · Required filing in electronic form for returns by…
- 301.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 301.6034-1 · Returns by trusts described in section 4947(a)(2) or…
- 301.6036-1 · Notice required of executor or of receiver or other like…
- 301.6037-1 · Return of electing small business corporation.
- 301.6037-2 · Required use of electronic form for returns of electing…
- 301.6038-1 · Information returns required of U.S. persons with respect…
- 301.6039-1 · Information returns and statements required in connection…
- 301.6039E-1 · Information reporting by passport applicants.
- 301.6041-1 · Returns of information regarding certain payments.