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?

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

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]