Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 1  /  Sec. 1.6011-8 Requirement of income tax return for taxpayers who

(a) Requirement of return. A taxpayer who receives advance payments of the premium tax credit under section 36B must file an income tax return for that taxable year on or before the fifteenth day of the fourth month following the close of the taxable year.

(b) Effective/applicability date. This section applies for taxable years ending after December 31, 2013. [T.D. 9590, 77 FR 30400, May 23, 2012]