Treasury Regulations · 26 CFR
§ 1.6011-8. Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6011
Cite as 26 CFR § 1.6011-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 1, 2020 by T.D. 9912
- Issued under
- 26 U.S.C. § 6011
- Length
- 244 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 1
¶(a) Requirement of return. Except as otherwise provided in this paragraph (a), a taxpayer who receives the benefit of advance payments of the premium tax credit (advance credit payments) under section 36B must file an income tax return for that taxable year on or before the due date for the return (including extensions of time for filing) and reconcile the advance credit payments. However, if advance credit payments are made for coverage of an individual who is not included in any taxpayer's family, as defined in § 1.36B-1(d), the taxpayer who attested to the Exchange to the intention to include such individual in the taxpayer's family as part of the advance credit payment eligibility determination for coverage of the individual must file a tax return and reconcile the advance credit payments.
¶(b) Applicability dates—
¶(1) In general. Except as provided in paragraph (b)(2) of this section, paragraph (a) of this section applies for taxable years ending on or after December 31, 2020.
¶(2) Prior periods. Paragraph (a) of this section as contained in 26 CFR part 1 edition revised as of April 1, 2016, applies to taxable years ending after December 31, 2013, and beginning before January 1, 2017. Paragraph (a) of this section as contained in 26 CFR part 1 edition revised as of April 1, 2020, applies to taxable years beginning after December 31, 2016, and ending before December 31, 2020.
[T.D. 9912, 85 FR 76978, Dec. 1, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9912 (85 FR 76978)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax returns or statements
Nearby sections
- § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 1.6011-5 Required use of magnetic media for corporate income tax returns.
- § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
- § 1.6011-9 Syndicated conservation easement listed transactions.
- § 1.6011-10 Micro-captive listed transaction.
- § 1.6011-11 Micro-captive transaction of interest.
- § 1.6011-15 Charitable remainder annuity trust listed transaction.