Treasury Regulations · 26 CFR
§ 54.6011-1. General requirement of return, statement, or list.
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 § 54.6011-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 7, 1982 by T.D. 7838
- Last amended
- August 4, 2010
- Issued under
- 26 U.S.C. § 6011
- Length
- 390 words · about 2 min to read
- Cross-references
- cites 4 Code sections and 0 regulations; cited by 1
¶(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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 403 Taxation of employee annuities
- § 4971 Taxes on failure to meet minimum funding standards
- § 4975 Tax on prohibited transactions
- § 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
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.
- Amended (75 FR 46845)
- Amended by T.D. 9492 (75 FR 38708)
- Amended by T.D. 9334 (72 FR 36873)
- Issued by T.D. 7838 (47 FR 44249)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 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 (temporary).
- § 54.6011-2 General requirement of return, statement, or list.
- § 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
- § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.