Treasury Regulations · 26 CFR
§ 54.4980E-1. Requirement of return and time for filing of the excise tax under section 4980E.
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. § 4980E
Cite as 26 CFR § 54.4980E-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 8, 2009 by T.D. 9457
- Issued under
- 26 U.S.C. § 4980E
- Length
- 78 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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).
[T.D. 9457, 74 FR 45997, Sept. 8, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations 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. 9457 (74 FR 45997)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.4980B-8 Paying for COBRA continuation coverage.
- § 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
- § 54.4980B-10 Interaction of FMLA and COBRA.
- § 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
- § 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
- § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- § 54.4980G-0 Table of contents.
- § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
- § 54.4980G-2 Employer contribution defined.