Treasury Regulations (26 C.F.R.)
26 CFR § 40.6071(a)-1
Time for filing returns.
# (a) Quarterly returns.
Each quarterly return required under § 40.6011(a)-1(a)(2) must be filed by the last day of the first calendar month following the quarter for which it is made.
# (b)
Monthly and semimonthly returns—(1) Monthly returns. Each monthly return required under § 40.6011(a)-1(b) must be filed by the fifteenth day of the month following the month for which it is made.
(2) Semimonthly returns. Each semimonthly return required under § 40.6011(a)-1(b) must be filed by the last day of the semimonthly period (as defined in § 40.0-1(c)) following the semimonthly period for which it is made.
# (c)
Fees on health insurance policies and self-insured health plans—(1) Specified health insurance policies. A return that reports liability for the fee imposed by section 4375 must be filed by July 31 of the calendar year immediately following the last day of the policy year. For issuers that determine the average number of lives covered under the policy for section 4375 using the member months method under § 46.4375-1(c)(2)(v) or the state form method under § 46.4375-1(c)(2)(vi), the return must be filed by July 31 of the immediately following calendar year. Thus, for example, a return that reports liability for the fee imposed by section 4375 for the year ending on December 31, 2012, must be filed by July 31, 2013.
(2) Applicable self-insured health plans. A return that reports liability for the fee imposed by section 4376 for a plan year must be filed by July 31 of the calendar year immediately following the last day of the plan year. Thus, for example, a return that reports liability for the fee imposed by section 4376 for the plan year ending on January 31, 2013, must be filed by July 31, 2014.
# (d) Effective/Applicability date.
Paragraphs (a) and (b) of this section apply to returns for calendar quarters beginning on or after October 1, 2001, and paragraph (c) of this section applies to returns that report liability imposed by section 4375 or 4376.
[T.D. 8442, 57 FR 48177, Oct. 22, 1992, as amended by T.D. 8963, 66 FR 41776, Aug. 9, 2001; T.D. 9602, 77 FR 72728, Dec. 6, 2012]
Source: view the official text
In this part (21 sections)
- 40.0-1 · Introduction.
- 40.6011(a)-1 · Returns.
- 40.6011(a)-2 · Final returns.
- 40.6060-1 · Reporting requirements for tax return preparers.
- 40.6071(a)-1 · Time for filing returns.
- 40.6091-1 · Place for filing returns.
- 40.6101-1 · Period covered by returns.
- 40.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 40.6109-1 · Tax return preparers furnishing identifying numbers for…
- 40.6151(a)-1 · Time and place for paying tax shown on return.
- 40.6302(a)-1 · Voluntary payments of excise taxes by electronic funds…
- 40.6302(c)-1 · Deposits.
- 40.6302(c)-2 · Special rules for September.
- 40.6302(c)-3 · Deposits under chapter 33.
- 40.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 40.6694-2 · Penalties for understatement due to an unreasonable…
- 40.6694-3 · Penalty for understatement due to willful, reckless, or…
- 40.6694-4 · Extension of period of collection when tax return preparer…
- 40.6695-1 · Other assessable penalties with respect to the preparation…
- 40.6696-1 · Claims for credit or refund by tax return preparers.
- 40.7701-1 · Tax return preparer.