['Retirement Benefits']

04/01/2025

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

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

RegSense CFR Regulations HR Generalist Retirement Benefits CFR Section USA Retirement Benefits HR Management English Focus Area Human Resources

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]

['Retirement Benefits']

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