Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 40

Part 40. Excise tax procedural regulations

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 40.0-1 Introduction.
  2. § 40.6011(a)-1 Returns.
  3. § 40.6011(a)-2 Final returns.
  4. § 40.6060-1 Reporting requirements for tax return preparers.
  5. § 40.6071(a)-1 Time for filing returns.
  6. § 40.6091-1 Place for filing returns.
  7. § 40.6101-1 Period covered by returns.
  8. § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
  9. § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
  10. § 40.6151(a)-1 Time and place for paying tax shown on return.
  11. § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
  12. § 40.6302(c)-1 Deposits.
  13. § 40.6302(c)-2 Special rules for September.
  14. § 40.6302(c)-3 Deposits under chapter 33.
  15. § 40.6694-1 Section 6694 penalties applicable to tax return preparer.
  16. § 40.6694-2 Penalties for understatement due to an unreasonable position.
  17. § 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  18. § 40.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
  19. § 40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
  20. § 40.6696-1 Claims for credit or refund by tax return preparers.
  21. § 40.7701-1 Tax return preparer.