26 CFR § 54.4980E-1 - Requirement of return and time for filing of the excise tax under section 4980E.
---
identifier: "/us/cfr/t26/s54.4980E-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.4980E-1 - Requirement of return and time for filing of the excise tax under section 4980E."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.4980E-1"
section_name: "Requirement of return and time for filing of the excise tax under section 4980E."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "54"
part_name: "PENSION EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "54"
---
# 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
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).
(b) *Effective/applicability date.* The rules in this Q & A-1 are effective for plan years beginning on or after January 1, 2010.
[T.D. 9457, 74 FR 45997, Sept. 8, 2009]