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

Regulations last checked for updates: Feb 07, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 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]

authority: 26 U.S.C. 7805,unless

cite as: 26 CFR 54.6091-1