# Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
> **IRS** · Final and temporary regulations; correction · Published 2013-09-26 · Effective 2013-09-26 · 78 FR 59228
## Document
- **Document number:** 2013-23411
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 59228
- **CFR reference:** 26 CFR 53
- **Publication date:** 2013-09-26
- **Effective date:** 2013-09-26
- **Treasury docket:** TD 9629
## Abstract

This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The regulations 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/09/26/2013-23411/requirement-of-a-section-4959-excise-tax-return-and-time-for-filing-the-return-correction)
---
*AI Analytics · CC0 1.0*