26 CFR §54.6091-1 — -1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.