Treasury Regulations (26 C.F.R.)
26 CFR § 54.6011-1
General requirement of return, statement, or list.
# (a) Minimum funding standards or excess contributions for self-employed individuals and section 403(b)(7)(A) custodial accounts.
Any employer or individual liable for tax under section 4971, 4972 or 4973(a)(2) (for a custodial account under section 403(b)(7)(A)) shall file an annual return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto.
# (b) Tax on prohibited transactions.
Every disqualified person (as defined in section 4975(e)(2)) liable for the tax imposed under section 4975(a) with respect to a prohibited transaction shall file an annual return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto. The annual return on Form 5330 shall be filed with respect to each prohibited transaction and for each taxable year (or part thereof) of the disqualified person in the taxable period (as defined in section 4975(f)(2)) beginning on the date on which such prohibited transaction occurs.
# (c)
Entity manager tax on prohibited tax shelter transactions—(1) In general. Any entity manager of a tax-exempt entity described in section 4965(c)(4), (c)(5), (c)(6), or (c)(7) who is liable for tax under section 4965(a)(2) shall file a return on Form 5330, “Return of Excise Taxes Related to Employee Benefit Plans,” on or before the 15th day of the fifth month following the close of such entity manager's taxable year during which the entity entered into the prohibited tax shelter transaction, and shall include therein the information required by such form and the instructions issued with respect thereto.
(2) Transition rule. A Form 5330, “Return of Excise Taxes Related to Employee Benefit Plans,” for an excise tax under section 4965 that was due on or before October 4, 2007, will be deemed to have been filed on the due date if it was filed by October 4, 2007, and if the section 4965 tax that was required to be reported on that Form 5330 was paid by October 4, 2007.
# (d) Effective/applicability date.
Paragraph (c) of this section is applicable on July 6, 2007.
[T.D. 7838, 47 FR 44249, Oct. 7, 1982, as amended by T.D. 9334, 72 FR 36873, July 6, 2007; T.D. 9492, 75 FR 38708, July 6, 2010; 75 FR 46845, Aug. 4, 2010]
Source: view the official text
In this part (40 sections)
- 54.4980B-9 · Business reorganizations and employer withdrawals from…
- 54.4980B-10 · Interaction of FMLA and COBRA.
- 54.4980D-1 · Requirement of return and time for filing of the excise…
- 54.4980E-1 · Requirement of return and time for filing of the excise…
- 54.4980F-1 · Notice requirements for certain pension plan amendments…
- 54.4980G-0 · Table of contents.
- 54.4980G-1 · Failure of employer to make comparable health savings…
- 54.4980G-2 · Employer contribution defined.
- 54.4980G-3 · Failure of employer to make comparable health savings…
- 54.4980G-4 · Calculating comparable contributions.
- 54.4980G-5 · HSA comparability rules and cafeteria plans and waiver of…
- 54.4980G-6 · Special rule for contributions made to the HSAs of…
- 54.4980G-7 · Special comparability rules for qualified HSA…
- 54.4980H-0 · Table of contents.
- 54.4980H-1 · Definitions.
- 54.4980H-2 · Applicable large employer and applicable large employer…
- 54.4980H-3 · Determining full-time employees.
- 54.4980H-4 · Assessable payments under section 4980H(a).
- 54.4980H-5 · Assessable payments under section 4980H(b).
- 54.4980H-6 · Administration and procedure.
- 54.6011-1 · General requirement of return, statement, or list.
- 54.6011-1T · General requirement of return, statement, or list…
- 54.6011-2 · General requirement of return, statement, or list.
- 54.6011-3 · Required use of electronic form for the filing requirements…
- 54.6011-4 · Requirement of statement disclosing participation in…
- 54.6060-1 · Reporting requirements for tax return preparers.
- 54.6061-1 · Signing of returns and other documents.
- 54.6071-1 · Time for filing returns.
- 54.6081-1 · Automatic extension of time for filing returns for certain…
- 54.6091-1 · Place for filing excise tax returns under section 4980B,…
- 54.6107-1 · Tax return preparer must furnish copy of return or claims…
- 54.6109-1 · Tax return preparers furnishing identifying numbers for…
- 54.6151-1 · Time and place for paying of tax shown on returns.
- 54.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 54.6694-2 · Penalties for understatement due to an unreasonable…
- 54.6694-3 · Penalty for understatement due to willful, reckless, or…
- 54.6694-4 · Extension of period of collection when tax return preparer…
- 54.6695-1 · Other assessable penalties with respect to the preparation…
- 54.6696-1 · Claims for credit or refund by tax return preparers.
- 54.7701-1 · Tax return preparer.