Treasury Regulations · 26 CFR
§ 54.6091-1. Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
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. § 6091
Cite as 26 CFR § 54.6091-1
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. § 6091
- Length
- 45 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
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 46000)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 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.
- § 54.6151-1 Time and place for paying of tax shown on returns.
- § 54.6694-1 Section 6694 penalties applicable to tax return preparer.