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Form 8928: Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code
IRS Form 8928 is used to report certain excise taxes under Chapter 43 of the Internal Revenue Code for group health plans or employers. The minimum failure-to-file penalty has increased to the smaller of the tax due or $525.
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IRS Form 8928 - Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code
IRS Form 8928 is used to report certain excise taxes under Chapter 43 of the Internal Revenue Code for group health plans or employers. The minimum failure-to-file penalty has increased to the smaller of the tax due or $525.
Risk Radar
Scan points- 1Failing to attach a statement explaining reasonable cause when filing late is a major risk.
- 2Failing to complete a separate Part I for each qualifying event if multiple occurred.
- 3Not entering the total amount from line 23 (Part II, Section A) onto line 24 of the summary form.
- 4Omitting the required statement explaining reasonable cause when filing late.
- 5For Part II failures due to willful neglect, forgetting to calculate days on line 32.
Plain English
This form reports taxes owed when a group health plan or employer fails in specific coverage duties throughout the year. It covers issues like not providing enough pediatric vaccine coverage or failing to meet other required access standards for employees. Filing this form ensures the IRS knows about these tax liabilities.
Submission Date
- Filing date: 2025-12-30 16:11:26
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an employer, group health plan, plan administrator, or plan sponsor is liable for excise tax under section 4980B of the Internal Revenue Code due to a failure in coverage requirements.
- Do not use Form 8928 when reporting failures under sections 9801, 9802, 9803, 9811, 9812, 9813, 9815, 9816, 9817, 9818, 9819, 9820, 9822, 9823, 9824, and 9825 unless the failure is specifically listed.
- Check Form 7004 instead when requesting an automatic extension of time to file Form 8928.
Form selector
Use this form or another form?
Failure under section 4980E or 4980G
File by the 15th day of the 4th month following the calendar year in which noncomparable contributions were made.
✓ Confirm the filing deadline for contribution failures.
Failure under section 4980B or 4980D (Multiemployer/Multiple Employer)
File on or before the last day of the seventh month following the end of the plan year.
✓ Confirm if your plan is multiemployer or multiple employer.
Failure under section 4980B or 4980D (Employer/Insurer/TPA)
File on or before the due date for filing the person’s federal income tax return.
✓ Confirm the standard tax return due date.
Deadline or filing window
The standard deadline for filing IRS Form 8928 is within 60 days of the due date. If filed after the due date, penalties begin immediately and can accumulate up to 25% of the unpaid tax. An extension may be used, but a statement explaining reasonable cause must accompany the late filing.
Checklist
What you need before filling it out
Line 41 — Tax Due
Amount due in full when filing Form 8928 · Line 41 (Form)
Failure to provide pediatric vaccine coverage
Level of coverage must not be below that provided as of May 1, 1993 · Instructions p.1
Minimum failure-to-file penalty
Smaller of tax due or $525 (for a return more than 60 days late) · Instructions p.2
Extension Request
File Form 7004, Application for Automatic Extension... · Instructions p.1
Payment Method (Electronic)
Use direct deposit information on lines 42b, 42c, and 42d if there is an overpayment on line 42a. · Instructions p.1
Penalty Calculation Basis
Penalty is charged from the due date (including extensions) to the date of payment. · Instructions p.2
Before you submit
- 1Ensure all tax amounts are entered in full on Line 41.
- 2If applicable, enter any amount paid when filing Form 7004 on Line 40.
- 3If there is an overpayment on line 42a, ensure direct deposit information is provided on lines 42b, 42c, and 42d.
- 4Verify the form is dated with the current revision date (December 2025).
- 5Confirm that if you are filing late, a statement explaining reasonable cause is attached to Form 8928.
- 6If using PDS, confirm it meets the IRS designated list for timely mailing/filing/paying.
- 7Ensure the form is signed before sending.
How to file this form
- 1Complete all required tax amounts on Line 41, and enter any amount paid when filing Form 7004 on Line 40.
- 2If applicable, provide direct deposit details on lines 42b, 42c, and 42d if there is an overpayment shown on line 42a.
- 3Attach a statement to Form 8928 explaining reasonable cause if the failure to file was not due to circumstances outside of your control.
- 4Mail or submit Form 8928 to Department of the Treasury, Internal Revenue Service Center Kansas City, MO 64999 (or use an approved PDS).
- 5Keep a copy of Form 8928 for your records.
Known limitations
- 1Form 8928 does not extend the time to pay excise taxes due under Form 8928; for that, Form 7004 must be filed.
- 2The minimum penalty for a return more than 60 days late is the smaller of $525 or 100% of the tax due (this amount reflects the annual inflation adjustment for tax year 2025).
- 3If filing late, a statement must be attached to Form 8928 explaining the reasonable cause.
- 4The penalty for late payment is charged separately after the return is filed.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is Revision December 2025; for the latest information, filers should consult IRS.gov/Form8928.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Minimum penalty amount — confirm the minimum failure-to-file penalty is the smaller of the tax due or $525.
- Mailing address — confirm the form is sent to Department of the Treasury, Internal Revenue Service Center Kansas City, MO 64999.
- Payment options — confirm that Electronic Federal Tax Payment Systems (EFTPS) is an available electronic payment option.
- Penalty for late filing — confirm the penalty rate is 5% of unpaid tax per month/part of a month, up to 25%.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 8928.
- 2If paying electronically, use direct deposit information on lines 42b, 42c, and 42d if there is an overpayment on line 42a.
- 3Interest is charged on taxes not paid by the due date, even if an extension of time to file is granted.
- 4If filing late, attach a statement explaining the reasonable cause for the failure to file.
- 5If claiming a refund or credit, consider filing an amended Form 8928.
- 6If reporting additional taxes due within the same tax year, file an amended return and write 'Amended Return' at the top of Form 8928.
Sources
- SRCInstructions p.1 — The purpose of Form 8928 is to report the tax due on failures by group health plans or employers.
- SRCInstructions p.1 — A failure to provide a level of coverage for pediatric vaccines not below the coverage provided as of May 1, 1993 requires filing Form 8928.
- SRCInstructions p.1 — The minimum penalty under section 6651(a) for failing to file within 60 days is the smaller of the tax due or $525.
- SRCInstructions p.1 — To request an automatic extension, File Form 7004 on or before the regular due date of Form 8928.
- SRCInstructions p.2 — The penalty for late filing is 5% of unpaid tax per month (up to a maximum of 25%), and the minimum penalty for over 60 days late is the smaller of $525 or 100% of the tax due.
- SRCInstructions p.2 — Interest is charged on taxes not paid by the due date, even if an extension is granted (determined under section 6621).
- SRCInstructions p.2 — To claim a refund or credit, file an amended Form 8928 and write 'Amended Return' at the top.
- SRCInstructions p.2 — If filing late, you must attach a statement explaining the reasonable cause for the failure to file.
Common confusion points
What is the minimum penalty for filing late?
The minimum penalty under section 6651(a) has increased to the smaller of the tax due or $525.
→ Check Line 41/Instructions p.2.
When must I file Form 7004 if I need an extension?
You must file Form 7004 on or before the regular due date of Form 8928.
→ Instructions p.1.
How do I pay if there is a balance due on Line 41?
Go to IRS.gov/Payments for information on how to make a payment, referencing Line 41.
→ Instructions p.1.
What happens if the failure to file was not reasonable?
The minimum penalty will be imposed (the smaller of $525 or tax due).
→ Instructions p.2.
When is interest charged on late payments?
Interest is charged from the due date, including extensions, to the date of payment for failure to file, negligence, fraud, gross valuation overstatements, and substantial understatements of tax.
→ Instructions p.1.
How do I report an overpayment or credit later in the year?
File an amended Form 8928 by writing 'Amended Return' at the top and completing the appropriate part.
→ Instructions p.2.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File an amended Form 8928 if you need to claim a refund, receive a credit, or report additional taxes due.
Questions about IRS Form 8928
What is IRS Form 8928 used for?
This form reports taxes owed when a group health plan or employer fails in specific coverage duties throughout the year. It covers issues like not providing enough pediatric vaccine coverage or failing to meet other required access standards for employees. Filing this form ensures the IRS knows about these tax liabilities.
Who must file IRS Form 8928?
Group health plans or employers must file IRS Form 8928 to report taxes due on failures related to coverage requirements.
What information does IRS Form 8928 require?
The form collects details of various failures, such as those detailed in Part I (Failure To Satisfy Continuation Coverage Requirements Under Section 4980B) and Part II (Failure To Meet Portability, Access, and Renewability Requirements Under Section 4980D). It also accounts for taxes on failure to make comparable contributions under Part III.
When is IRS Form 8928 due?
Form 8928 must be filed within 60 days of the due date. If filing late, a penalty may apply starting from the due date, including extensions, up to 25% of the unpaid tax.
Where do I file IRS Form 8928?
If there is a balance due on line 41, payment information is available at IRS.gov/Payments. The form must be submitted with an attached statement explaining reasonable cause if filed late.
How do I complete IRS Form 8928?
First, complete Part I for failures related to continuation coverage (Section 4980B). Then, complete Part II for portability/access/renewability issues (Sections 4980D), separating those due to willful neglect from those due to reasonable cause. Finally, summarize all amounts on the summary form and sign it.
What happens if IRS Form 8928 is filed incorrectly?
Failure to file Form 8928 within 60 days of the due date incurs a minimum penalty under section 6651(a), which is the smaller of the tax due or $525. Late filing also triggers interest determined under section 6621.
What is the minimum penalty for filing late?
The minimum penalty under section 6651(a) has increased to the smaller of the tax due or $525. Check Line 41/Instructions p.2.
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