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Treasury Regulations (26 C.F.R.)

26 CFR § 54.4980D-1

Requirement of return and time for filing of the excise tax under section 4980D.

Official textecfr.govlast amended

Q-1: If a person is liable for the excise tax under section 4980D, what form must the person file and what is the due date for the filing and payment of the excise tax?

A-1: (a) In general. See §§ 54.6011-2 and 54.6151-1.

(b) Due date for filing of return by employers. See § 54.6071-1(b)(1).

(c) Due date for filing of return by multiemployer plans or multiple employer health plans. See § 54.6071-1(b)(2).

(d) Effective/applicability date. In the case of an employer or other person mentioned in paragraph (b) of this Q & A-1, the rules in this Q & A-1 are effective for taxable years beginning on or after January 1, 2010. In the case of a plan mentioned in paragraph (c) of this Q & A-1, the rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.

[T.D. 9457, 74 FR 45997, Sept. 8, 2009]

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In this part (40 sections)
  1. 54.4975-11 · “ESOP” requirements.
  2. 54.4975-12 · Definition of the term “qualifying employer security”.
  3. 54.4975-14 · Election to pay an excise tax for certain pre-1975…
  4. 54.4975-15 · Other transitional rules.
  5. 54.4976-1T · Questions and answers relating to taxes with respect to…
  6. 54.4977-1T · Questions and answers relating to the election concerning…
  7. 54.4978-1T · Questions and answers relating to the tax on certain…
  8. 54.4979-0 · Excise tax on certain excess contributions and excess…
  9. 54.4979-1 · Excise tax on certain excess contributions and excess…
  10. 54.4980B-0 · Table of contents.
  11. 54.4980B-1 · COBRA in general.
  12. 54.4980B-2 · Plans that must comply.
  13. 54.4980B-3 · Qualified beneficiaries.
  14. 54.4980B-4 · Qualifying events.
  15. 54.4980B-5 · COBRA continuation coverage.
  16. 54.4980B-6 · Electing COBRA continuation coverage.
  17. 54.4980B-7 · Duration of COBRA continuation coverage.
  18. 54.4980B-8 · Paying for COBRA continuation coverage.
  19. 54.4980B-9 · Business reorganizations and employer withdrawals from…
  20. 54.4980B-10 · Interaction of FMLA and COBRA.
  21. 54.4980D-1 · Requirement of return and time for filing of the excise…
  22. 54.4980E-1 · Requirement of return and time for filing of the excise…
  23. 54.4980F-1 · Notice requirements for certain pension plan amendments…
  24. 54.4980G-0 · Table of contents.
  25. 54.4980G-1 · Failure of employer to make comparable health savings…
  26. 54.4980G-2 · Employer contribution defined.
  27. 54.4980G-3 · Failure of employer to make comparable health savings…
  28. 54.4980G-4 · Calculating comparable contributions.
  29. 54.4980G-5 · HSA comparability rules and cafeteria plans and waiver of…
  30. 54.4980G-6 · Special rule for contributions made to the HSAs of…
  31. 54.4980G-7 · Special comparability rules for qualified HSA…
  32. 54.4980H-0 · Table of contents.
  33. 54.4980H-1 · Definitions.
  34. 54.4980H-2 · Applicable large employer and applicable large employer…
  35. 54.4980H-3 · Determining full-time employees.
  36. 54.4980H-4 · Assessable payments under section 4980H(a).
  37. 54.4980H-5 · Assessable payments under section 4980H(b).
  38. 54.4980H-6 · Administration and procedure.
  39. 54.6011-1 · General requirement of return, statement, or list.
  40. 54.6011-1T · General requirement of return, statement, or list…
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