26 CFR § 54.6011-2
General requirement of return, statement, or list
June 25, 2020
Effective for any Form 8928 that is due on or after January 1, 2010, any person liable for tax under section 4980B, 4980D, 4980E, or 4980G of the Code shall file a return with respect to the tax on Form 8928. The return must include the information required by Form 8928 and the instructions issued with respect to it.
[T.D. 9457, 74 FR 45999, Sept. 8, 2009]
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