Section 54.4980E-1 - Requirement of return and time for filing of the excise tax under section 4980EQ-1: If a person is liable for the excise tax under section 4980E, 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 , 54.6151-1 and 54.6071-1(c) .(b)Effective/applicability date. 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