26 CFR § 54.6091-1 - Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

---
identifier: "/us/cfr/t26/s54.6091-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.6091-1 - Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.6091-1"
section_name: "Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G."
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"
---


# 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

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]