Treasury Regulations · 26 CFR
§ 54.6071-1. Time for filing returns.
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. § 6071
Cite as 26 CFR § 54.6071-1
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. § 6071
- Length
- 551 words · about 2 min to read
- Cross-references
- cites 3 Code sections and 2 regulations; cited by 3
¶(1) Due date for filing of return by employers or other persons responsible for benefits under a group health plan. If the person liable for the excise tax is an employer or other person responsible for providing or administering benefits under a group health plan (such as an insurer or a third party administrator), the return required by § 54.6011-2 must be filed on or before the due date for filing the person's income tax return and must reflect the portion of the noncompliance period for each failure under section 4980B that falls during the person's taxable year. An extension to file the person's income tax return does not extend the date for filing Form 8928.
¶(2) Due date for filing of return by multiemployer plans. If the person liable for the excise tax is a multiemployer plan, the return required by § 54.6011-2 must be filed on or before the last day of the seventh month following the end of the plan's plan year. The filing of Form 8928 by a plan must reflect the portion of the noncompliance period for each failure under section 4980B that falls during the plan's plan year.
¶(1) Due date for filing of return by employers. If the person liable for the excise tax is an employer, the return required by § 54.6011-2 must be filed on or before the due date for filing the employer's income tax return and must reflect the portion of the noncompliance period for each failure under chapter 100 that falls during the employer's taxable year. An extension to file the employer's income tax return does not extend the date for filing Form 8928.
¶(2) Due date for filing of return by multiemployer plans or multiple employer health plans. If the person liable for the excise tax is a multiemployer plan or a specified multiple employer health plan, the return required by § 54.6011-2 must be filed on or before the last day of the seventh month following the end of the plan's plan year. The filing of Form 8928 by a plan must reflect the portion of the noncompliance period for each failure under chapter 100 that falls during the plan's plan year.
¶(c) Returns under section 4980E. Any employer who is liable for the excise tax under section 4980E must report this tax by filing the return required by § 54.6011-2 on or before the 15th day of the fourth month following the calendar year in which the noncomparable contributions were made.
¶(d) Returns under section 4980G. Any employer who is liable for the excise tax under section 4980E must report this tax by filing the return required by § 54.6011-2 on or before the 15th day of the fourth month following the calendar year in which the noncomparable contributions were made. See Q & A-4 of § 54.4980G-1 for the rules on computation of the excise tax under section 4980G.
¶(e) Effective/applicability date: The rules in this section are effective for any Form 8928 that is due on or after January 1, 2010.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 4980 Tax on reversion of qualified plan assets to employer
- § 4980B Failure to satisfy continuation coverage requirements of group health plans
- § 4980E Failure of employer to make comparable Archer MSA contributions
Regulations it cites
- § 54.6011-2 General requirement of return, statement, or list.
- § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
Cited by 3 other regulations
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 46000)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 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.
- § 54.6060-1 Reporting requirements for tax return preparers.
- § 54.6061-1 Signing of returns and other documents.
- § 54.6071-1 Time for filing returns.
- § 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- § 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
- § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.