US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6039D

Returns and records with respect to certain fringe benefit plans

(a)

In general

Every employer maintaining a specified fringe benefit plan during any year for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year—
(1)
the number of employees of the employer,
(2)
the number of employees of the employer eligible to participate under the plan,
(3)
the number of employees participating under the plan,
(4)
the total cost of the plan during the year,
(5)
the name, address, and taxpayer identification number of the employer and the type of business in which the employer is engaged, and
(6)
the number of highly compensated employees among the employees described in paragraphs (1), (2), and (3).
(b)

Recordkeeping requirement

Each employer maintaining a specified fringe benefit plan during any year shall keep such records as may be necessary for purposes of determining whether the requirements of the applicable exclusion are met.

(c)

Additional information when required by the Secretary

Any employer—
(1)
who maintains a specified fringe benefit plan during any year for which a return is required under subsection (a), and
(2)
who is required by the Secretary to file an additional return for such year,
shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe. The Secretary may require returns under this subsection only from a representative group of employers.
(d)

Definitions and special rules

For purposes of this section—
(1)

Specified fringe benefit plan

The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 125, 127, 129, or 137.

(2)

Applicable exclusion

The term “applicable exclusion” means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income.

(3)

Special rule for multiemployer plans

In the case of a multiemployer plan, the plan shall be required to provide any information required by this section which the Secretary determines, on the basis of the agreement between the plan and employer, is held by the plan (and not the employer).

Pub. L. 98–611, § 1(d)(1)98 Stat. 3176Pub. L. 99–514, title XI, § 1151(h)100 Stat. 2507Pub. L. 100–647, title I, § 1011B(a)(24)102 Stat. 3486Pub. L. 101–508, title XI, § 11704(a)(24)104 Stat. 1388–519Pub. L. 105–34, title XVI, § 1601(h)(2)(D)(iii)111 Stat. 1092Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(vii)128 Stat. 4040(Added , , ; amended , title XVIII, § 1879(d)(1), , , 2906; , title III, § 3021(a)(15)(A), , , 3631; , , ; , , ; , (108), , , 4053.)

Editorial Notes

Codification

Pub. L. 98–612, § 1(b)(1)98 Stat. 3180Pub. L. 99–514, title XVIII, § 1879(d)(2)100 Stat. 2906Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAnother section 6039D, added , , , also related to returns and records with respect to certain fringe benefits, prior to repeal by , , , effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such repeal relates, see , set out as a note under .

Amendments

Pub. L. 113–295, § 221(a)(108)2014—Subsec. (a). , struck out “beginning after ,” after “during any year” in introductory provisions.

Pub. L. 113–295, § 221(a)(19)(B)(vii)Subsec. (d)(1). , struck out “120,” after “106,”.

Pub. L. 105–341997—Subsec. (d)(1). substituted “129, or 137” for “or 129”.

Pub. L. 101–5081990—Subsec. (d)(3). substituted “the employer).” for “the employer)”.

Pub. L. 100–647, § 1011B(a)(24)Pub. L. 99–514, § 1151(h)(3)1988—Subsec. (c). , amended directory language of , see 1986 Amendment note below.

Pub. L. 100–647, § 3021(a)(15)(A)(ii)Subsec. (d). , inserted “and special rules” after “Definitions” in heading.

Pub. L. 100–647, § 3021(a)(15)(A)(i)Subsec. (d)(3). , added par. (3).

Pub. L. 99–514, § 1151(h)(2)1986—Subsec. (a)(6). , added par. (6).

Pub. L. 99–514, § 1151(h)(3)Pub. L. 100–647, § 1011B(a)(24)Subsec. (c). , as amended by , inserted at end “The Secretary may require returns under this subsection only from a representative group of employers.”

Pub. L. 99–514, § 1151(h)(1)Subsec. (d). , amended subsec. (d) generally. Prior to amendment, par. (1) defined a specified fringe benefit plan as (A) any qualified group legal services plan (as defined in section 120), (B) any cafeteria plan (as defined in section 125), and (C) any educational assistance plan (as defined in section 127), and par. (2) defined “applicable exclusion” as meaning (A) section 120 in the case of a qualified legal group services plan, (B) section 125 in the case of a cafeteria plan, and (C) section 127 in the case of an educational assistance plan.

Pub. L. 99–514, § 1879(d)(1), in amending subsec. (d) generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A) and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and (C) and (2)(B) and (C), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34Pub. L. 104–188section 1601(j) of Pub. L. 105–34section 23 of this titleAmendment by effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see , set out as a note under .

Effective Date of 1988 Amendment

section 1011B(a)(24) of Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Pub. L. 100–647, title III, § 3021(a)(15)(B)102 Stat. 3631

“The amendments made by this paragraph [amending this section] shall apply to years beginning after 1984.”
, , , provided that:

Effective Date of 1986 Amendment

section 1151(h) of Pub. L. 99–514section 1151(k) of Pub. L. 99–514section 79 of this titleAmendment by applicable to years beginning after , with certain qualifications and exceptions, see , as amended, set out as a note under .

section 1879(d)(1) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date

section 1(g)(2) of Pub. L. 98–611section 127 of this titleSection effective , see , set out as an Effective Date of 1984 Amendment note under .

Section 1151 of Pub. L. 99–514Nonenforcement of Amendment Made by for Fiscal Year 1990

Pub. L. 101–136section 1151 of Pub. L. 99–514section 528 of Pub. L. 101–136section 89 of this titleNo monies appropriated by to be used to implement or enforce or the amendments made by such section, see , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .