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Electronic Code of Federal Regulations

e-CFR data is current as of March 26, 2020

Title 26Chapter ISubchapter DPart 54 → §54.4980e-1


Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES


§54.4980E-1   Requirement of return and time for filing of the excise tax under section 4980E.

Q-1: If a person is liable for the excise tax under section 4980E, 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, 54.6151-1 and 54.6071-1(c).

(b) Effective/applicability date. 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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