Treasury Regulations · 26 CFR
§ 1.6039I-1. Reporting of certain employer-owned life insurance contracts.
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. § 6039I
Cite as 26 CFR § 1.6039I-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 6, 2008 by T.D. 9431
- Issued under
- 26 U.S.C. § 6039I
- Length
- 246 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(a) Requirement to report. Section 6039I requires every taxpayer that is an applicable policyholder owning one or more employer-owned life insurance contracts issued after August 17, 2006, to file a return showing the following information for each year the contracts are owned—
¶(1) The number of employees of the applicable policyholder at the end of the year;
¶(2) The number of such employees insured under such contracts at the end of the year;
¶(3) The total amount of insurance in force at the end of the year under such contracts;
¶(4) The name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged; and
¶(5) That the applicable policyholder has a valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained).
¶(b) Time and manner of reporting. Applicable policyholders owning one or more employer-owned life insurance contracts issued after August 17, 2006, must provide the information required under § 6039I by attaching Form 8925, “Report of Employer-Owned Life Insurance Contracts”, to the policyholder's income tax return by the due date of that return, or by filing such other form at such time and in such manner as the Commissioner may in the future prescribe.
¶(c) Effective/applicability date. These regulations are applicable for tax years ending after November 6, 2008.
[T.D. 9431, 73 FR 65982, Nov. 6, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 9431 (73 FR 65982)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6038D-7 Exceptions from the reporting of certain assets under section 6038D.
- § 1.6038D-8 Penalties for failure to disclose.
- § 1.6039-1 Returns required in connection with certain options.
- § 1.6039-2 Statements to persons with respect to whom information is reported.
- § 1.6039I-1 Reporting of certain employer-owned life insurance contracts.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6041-3 Payments for which no return of information is required under section 6041.
- § 1.6041-4 Foreign-related items and other exceptions.