Title 26 — Internal Revenue CodeRelease 119-73
§6039D Returns and records with respect to certain fringe benefit plans
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions › § 6039D
Summary
Employers must file a return for any year they offer a specified fringe benefit plan for any time the exclusion applies. The return must be filed when and how the Secretary’s rules require. It must report six things: how many employees the employer has, how many could join the plan, how many actually join, the plan’s total cost that year, the employer’s name, address, taxpayer ID and type of business, and how many highly compensated employees are in those groups. Employers must keep records needed to show they meet the exclusion rules. If the Secretary asks for extra returns, the employer must file them. A “specified fringe benefit plan” means plans under sections 79, 105, 106, 125, 127, 129, or 137. “Applicable exclusion” means the section from that list that lets the benefit be excluded from gross income. For multiemployer plans, the plan must provide any information the Secretary finds is held by the plan under the plan’s agreement.
Full Legal Text
Title 26, §6039D
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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)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,
(d)For purposes of this section—
(1)The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 125, 127, 129, or 137.
(2)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)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).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Another section 6039D, added Pub. L. 98–612, § 1(b)(1), Oct. 31, 1984, 98 Stat. 3180, also related to returns and records with respect to certain fringe benefits, prior to repeal by Pub. L. 99–514, title XVIII, § 1879(d)(2), Oct. 22, 1986, 100 Stat. 2906, effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such repeal relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Amendments
2014—Subsec. (a). Pub. L. 113–295, § 221(a)(108), struck out “beginning after December 31, 1984,” after “during any year” in introductory provisions. Subsec. (d)(1). Pub. L. 113–295, § 221(a)(19)(B)(vii), struck out “120,” after “106,”. 1997—Subsec. (d)(1). Pub. L. 105–34 substituted “129, or 137” for “or 129”. 1990—Subsec. (d)(3). Pub. L. 101–508 substituted “the employer).” for “the employer)”. 1988—Subsec. (c). Pub. L. 100–647, § 1011B(a)(24), amended directory language of Pub. L. 99–514, § 1151(h)(3), see 1986 Amendment note below. Subsec. (d). Pub. L. 100–647, § 3021(a)(15)(A)(ii), inserted “and special rules” after “Definitions” in heading. Subsec. (d)(3). Pub. L. 100–647, § 3021(a)(15)(A)(i), added par. (3). 1986—Subsec. (a)(6). Pub. L. 99–514, § 1151(h)(2), added par. (6). Subsec. (c). Pub. L. 99–514, § 1151(h)(3), as amended by Pub. L. 100–647, § 1011B(a)(24), inserted at end “The Secretary may require returns under this subsection only from a representative group of employers.” Subsec. (d). Pub. L. 99–514, § 1151(h)(1), 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 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a
Savings Provision
, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date
of 1997 AmendmentAmendment by Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.
Effective Date
of 1988 AmendmentAmendment by section 1011B(a)(24) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. Pub. L. 100–647, title III, § 3021(a)(15)(B), Nov. 10, 1988, 102 Stat. 3631, provided that: “The
Amendments
made by this paragraph [amending this section] shall apply to years beginning after 1984.”
Effective Date
of 1986 AmendmentAmendment by section 1151(h) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1988, with certain qualifications and exceptions, see section 1151(k) of Pub. L. 99–514, as amended, set out as a note under section 79 of this title. Amendment by section 1879(d)(1) of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date
Section effective Jan. 1, 1985, see section 1(g)(2) of Pub. L. 98–611, set out as an
Effective Date
of 1984 Amendment note under section 127 of this title. Non
Enforcement
of Amendment Made by section 1151 of Pub. L. 99–514 for Fiscal Year 1990No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the
Amendments
made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title. Plan
Amendments
Not Required Until January 1, 1989For 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 Pub. L. 99–514 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 Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6039D
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73