Department of the Treasury August 15, 2013 – Federal Register Recent Federal Regulation Documents
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Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
This document contains final and temporary regulations that provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year. The regulations affect charitable hospital organizations. This action is necessary to implement section 9007(b) of the Patient Protection and Affordable Care Act of 2010. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations requiring hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, ``Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.'' The regulations also specify the due date for such returns. The text of those temporary regulations also serves as the text of these proposed regulations.
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