Section 54.4980D-1 - Requirement of return and time for filing of the excise tax under section 4980DQ-1: If a person is liable for the excise tax under section 4980D, what form must the person file and what is the due date for the filing and payment of the excise tax?A-1:(a)In general. See§§ 54.6011-2 and 54.6151-1 .(b)Due date for filing of return by employers. See§ 54.6071-1(b)(1) .(c)Due date for filing of return by multiemployer plans or multiple employer health plans. See§ 54.6071-1(b)(2) .(d)Effective/applicability date. In the case of an employer or other person mentioned in paragraph (b) of this Q & A-1, the rules in this Q & A-1 are effective for taxable years beginning on or after January 1, 2010. In the case of a plan mentioned in paragraph (c) of this Q & A-1, 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