(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of any tax to which this part 40 applies other than for the person, at any time during a return period, shall satisfy the recordkeeping and inspection requirements in the manner stated in Sec. 1.6060-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008. [T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5105, Jan. 29, 2009] Sec. 40.6071(a)-1 Time for filing returns.
(a) Quarterly returns. Each quarterly return required under Sec. 40.6011(a)-1(a)(2) must be filed by the last day of the first calendar month following the quarter for which it is made.
(b) Monthly and semimonthly returns--(1) Monthly returns. Each monthly return required under Sec. 40.6011(a)-1(b) must be filed by the fifteenth day of the month following the month for which it is made.
(1) Monthly returns. Each monthly return required under Sec. 40.6011(a)-1(b) must be filed by the fifteenth day of the month following the month for which it is made.
(2) Semimonthly returns. Each semimonthly return required under Sec. 40.6011(a)-1(b) must be filed by the last day of the semimonthly period (as defined in Sec. 40.0-1(c)) following the semimonthly period for which it is made.
(c) Fees on health insurance policies and self-insured health plans--(1) Specified health insurance policies. A return that reports liability for the fee imposed by section 4375 must be filed by July 31 of the calendar year immediately following the last day of the policy year. For issuers that determine the average number of lives covered under the policy for section 4375 using the member months method under Sec. 46.4375-1(c)(2)(v) or the state form method under Sec. 46.4375-1(c)(2)(vi), the return must be filed by July 31 of the immediately following calendar year. Thus, for example, a return that reports liability for the fee imposed by section 4375 for the year ending on December 31, 2012, must be filed by July 31, 2013.
(1) Specified health insurance policies. A return that reports liability for the fee imposed by section 4375 must be filed by July 31 of the calendar year immediately following the last day of the policy year. For issuers that determine the average number of lives covered under the policy for section 4375 using the member months method under Sec. 46.4375-1(c)(2)(v) or the state form method under Sec. 46.4375-1(c)(2)(vi), the return must be filed by July 31 of the immediately following calendar year. Thus, for example, a return that reports liability for the fee imposed by section 4375 for the year ending on December 31, 2012, must be filed by July 31, 2013.
(2) Applicable self-insured health plans. A return that reports liability for the fee imposed by section 4376 for a plan year must be filed by July 31 of the calendar year immediately following the last day of the plan year. Thus, for example, a return that reports liability for the fee imposed by section 4376 for the plan year ending on January 31, 2013, must be filed by July 31, 2014.
(d) Effective/Applicability date. Paragraphs (a) and (b) of this section apply to returns for calendar quarters beginning on or after October 1, 2001, and paragraph (c) of this section applies to returns that report liability imposed by section 4375 or 4376. [T.D. 8442, 57 FR 48177, Oct. 22, 1992, as amended by T.D. 8963, 66 FR 41776, Aug. 9, 2001; T.D. 9602, 77 FR 72728, Dec. 6, 2012] Sec. 40.6071(a)-3 Time for an eligible air carrier to file a returnfor the third calendar quarter of 2001.
(a) In general. If, in the case of an eligible air carrier, the quarterly return required under Sec. 40.6011(a)-1(a) for the third calendar quarter of 2001 includes tax imposed by subchapter C of chapter 33--
(1) The requirements of Sec. 40.6071(a)-2 as in effect on August 7, 2001, do not apply to the return; and
(2) The return must be filed by January 15, 2002.
(b) Definition of eligible air carrier. Eligible air carrier has the same meaning as provided in section 301(a)(2) of the Air Transportation Safety and System Stabilization Act; that is, any domestic corporation engaged in the trade or business of transporting (for hire) persons by air if such transportation is available to the general public.
(c) Effective date. This section is applicable with respect to returns that relate to the third calendar quarter of 2001. [T.D. 8983, 67 FR 5471, Feb. 6, 2002]