§ 6651 Failure to file tax return or to pay tax

OLRC 119-134 · eCFR 2026-10-19 · 2 regs · 18 amending Acts · cited by 12 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 18 Acts · From 1939 Code § 291 · § 294 · § 894(a) · § 1631 · § 3612(d)(1)

195419681969197119761982198419861987198919961998200820142016201720182019(a) Addition to the tax(b) Penalty imposed on net amount due(c) Limitations and special rule(d) Increase in penalty for failure to pay tax in certain cases(e) Exception for estimated tax(f) Increase in penalty for fraudulent failure to file(g) Treatment of returns prepared by Secretary under section 6020(b)(h) Limitation on penalty on individual’s failure to pay for months during period of installment agreement(i) Application to imputed underpayment(j) Adjustment for inflation
Connections Cited by 12 · Cites 7
§ 6651 Failure to file tax return or to pay tax
§ 53.6651-1 Failure to file tax return or to pay tax.§ 301.6651-1 Failure to file tax return or to pay tax.

Forms: Form 1120; Form 7004

Final rules 4

    (a) Addition to the tax In case of failure—

    Amended 1969, 1982, 2008, 2016, 2019
    • 2019 Pub. L. 116-94 Pub. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions.
    • 2019 Pub. L. 116-25 Pub. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions.
    • 2016 Pub. L. 114-125 Pub. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions.
    • 2008 Pub. L. 110-245 Pub. L. 110–245 substituted “$135” for “$100” in concluding provisions.
    • 1982 Pub. L. 97-248 Pub. L. 97–248, § 318(a), inserted provision that, in the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under par. (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return.
    • 1969 Pub. L. 91-172 Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).
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      (1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;

      Cases: United States v. Boyle, 469 U.S. 241 (1985); Higbee v. Commissioner, 116 T.C. 438 (2001); McMahan v. Commissioner, 114 F.3d 366 (2d Cir. 1997)

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        (2) to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or

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          (3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount of tax stated in such notice and demand 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.

          Amended 1996
          • 1996 Pub. L. 104-168 Pub. L. 104–168, § 303(b)(2), substituted “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)” for “10 days of the date of the notice and demand therefor”.
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            In the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under paragraph (1) shall not be less than the lesser of $435 or 100 percent of the amount required to be shown as tax on such return.

            (b) Penalty imposed on net amount due For purposes of—

            Amended 1969
            • 1969 Pub. L. 91-172 Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).

            (1) subsection (a)(1), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed on the return,

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              (2) subsection (a)(2), the amount of tax shown on the return shall, for purposes of computing the addition for any month, be reduced by the amount of any part of the tax which is paid on or before the beginning of such month and by the amount of any credit against the tax which may be claimed on the return, and

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                (3) subsection (a)(3), the amount of tax stated in the notice and demand shall, for the purpose of computing the addition for any month, be reduced by the amount of any part of the tax which is paid before the beginning of such month.

                (c) Limitations and special rule

                Amended 1968, 1969
                • 1969 Pub. L. 91-172 Pub. L. 91–172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title.
                • 1968 Pub. L. 90-364 Pub. L. 90–364 struck out reference to section 6016.

                (1) Additions under more than one paragraph With respect to any return, the amount of the addition under paragraph (1) of subsection (a) shall be reduced by the amount of the addition under paragraph (2) of subsection (a) for any month (or fraction thereof) to which an addition to tax applies under both paragraphs (1) and (2). In any case described in the last sentence of subsection (a), the amount of the addition under paragraph (1) of subsection (a) shall not be reduced under the preceding sentence below the amount provided in such last sentence.

                Amended 1982, 1986
                • 1986 Pub. L. 99-514 Pub. L. 99–514, § 1502(b), amended par. (1) generally, striking out the designation “(A)” before “With respect to”, inserting “(or fraction thereof)”, and striking out subpar. (B) which read as follows: “With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) (determined without regard to the last sentence of such subsection) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand.”
                • 1982 Pub. L. 97-248 Pub. L. 97–248, § 318(b)(1), inserted provision that in any case described in last sentence of subsec. (a), the amount of the addition under par. (1) of subsec. (a) shall not be reduced under first sentence of this subpar. below the amount provided in such last sentence.
                • 1982 Pub. L. 97-248 Pub. L. 97–248, § 318(b)(2), inserted “(determined without regard to the last sentence of such subsection)” after “paragraph (1) of subsection (a)”.

                (2) Amount of tax shown more than amount required to be shown If the amount required to be shown as tax on a return is less than the amount shown as tax on such return, subsections (a)(2) and (b)(2) shall be applied by substituting such lower amount.

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                  (d) Increase in penalty for failure to pay tax in certain cases

                  Amended 1969, 1984, 1986
                  • 1986 Pub. L. 99-514 Pub. L. 99–514, § 1502(a), added subsec. (d) and redesignated former subsec. (d) as (e).
                  • 1984 Pub. L. 98-369 Pub. L. 98–369 in amending subsec. (d) generally, substituted in heading “estimated tax” for “declarations of estimated tax”, struck out provisions making section inapplicable to any failure to file a declaration of estimated tax required by section 6015 or to any failure to pay any estimated tax required to be paid by section 6153, and made section inapplicable to any failure to pay any estimated tax required to be paid by section 6654.
                  • 1969 Pub. L. 91-172 Pub. L. 91–172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title.

                  (1) In general In the case of each month (or fraction thereof) beginning after the day described in paragraph (2) of this subsection, paragraphs (2) and (3) of subsection (a) shall be applied by substituting “1 percent” for “0.5 percent” each place it appears.

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                    (2) Description For purposes of paragraph (1), the day described in this paragraph is the earlier of—

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                      (A) the day 10 days after the date on which notice is given under section 6331(d), or

                      (B) the day on which notice and demand for immediate payment is given under the last sentence of section 6331(a).

                      (e) Exception for estimated tax This section shall not apply to any failure to pay any estimated tax required to be paid by section 6654 or 6655.

                      Amended 1971, 1976, 1986, 1987
                      • 1987 Pub. L. 100-203 Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.
                      • 1986 Pub. L. 99-514 Pub. L. 99–514, § 1502(a), added subsec. (d) and redesignated former subsec. (d) as (e).
                      • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out subsec. (e) which related to certain interest equalization tax returns.
                      • 1971 Pub. L. 92-9 Pub. L. 92–9 added subsec. (e).

                      (f) Increase in penalty for fraudulent failure to file If any failure to file any return is fraudulent, paragraph (1) of subsection (a) shall be applied—

                      Amended 1989

                      (1) by substituting “15 percent” for “5 percent” each place it appears, and

                      (2) by substituting “75 percent” for “25 percent”.

                      (g) Treatment of returns prepared by Secretary under section 6020(b) In the case of any return made by the Secretary under section 6020(b)—

                      Amended 1996

                      (1) such return shall be disregarded for purposes of determining the amount of the addition under paragraph (1) of subsection (a), but

                      (2) such return shall be treated as the return filed by the taxpayer for purposes of determining the amount of the addition under paragraphs (2) and (3) of subsection (a).

                      (h) Limitation on penalty on individual’s failure to pay for months during period of installment agreement In the case of an individual who files a return of tax on or before the due date for the return (including extensions), paragraphs (2) and (3) of subsection (a) shall each be applied by substituting “0.25” for “0.5” each place it appears for purposes of determining the addition to tax for any month during which an installment agreement under section 6159 is in effect for the payment of such tax.

                      Amended 1998
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                        (i) Application to imputed underpayment For purposes of this section, any failure to comply with section 6226(b)(4)(A)(ii) shall be treated as a failure to pay the amount described in subclause (II) thereof and such amount shall be treated for purposes of this section as an amount shown as tax on a return specified in subsection (a)(1).

                        Amended 2014, 2016, 2017, 2018
                        • 2018 Pub. L. 115-141 Pub. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j).
                        • 2017 Pub. L. 115-97 Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
                        • 2016 Pub. L. 114-125 Pub. L. 114–125, § 921(b), substituted “$205” for “$135”.
                        • 2014 Pub. L. 113-295 Pub. L. 113–295 added subsec. (i).
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                          (j) Adjustment for inflation

                          Amended 2018
                          • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”, was executed by making the insertions in subsec. (j) to reflect the probable intent of Congress and the redesignation of subsec. (i) as (j) by Pub. L. 115–141, § 206(n)(1), effective as if included in Pub. L. 114–74. See Amendment and Effective Date of 2018 Amendment notes below.
                          • 2018 Pub. L. 115-141 Pub. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j).

                          (1) In general In the case of any return required to be filed in a calendar year beginning after 2020, the $435 dollar amount under subsection (a) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting “calendar year 2019” for “calendar year 2016” in subparagraph (A)(ii) thereof.

                          Amended 2019
                          • 2019 Pub. L. 116-94 Pub. L. 116–94, § 402(b), substituted “$435” for “$330”.
                          • 2019 Pub. L. 116-25 Pub. L. 116–25, § 3201(b), substituted “2020” for “2014”, “$330” for “$205”, and “2019” for “2013”.
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                            (2) Rounding If any amount adjusted under paragraph (1) is not a multiple of $5, such amount shall be rounded to the next lowest multiple of $5.