26 U.S.C. § 6652: Failure to file certain information returns, registration statements, etc.

§ 301.6652-1 Failure to file certain information returns.§ 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.§ 301.6652-3 Failure to file information with respect to employee retirement benefit plan.

Amended 1974

1974 Pub. L. 93-406 Pub. L. 93–406, § 1031(b)(1)(B)(i), inserted “, registration statements, etc.” in section catchline.

Cases: Service Employees International Union v. United States, 598 F.3d 1110 (9th Cir. 2010)

(a) Returns with respect to certain payments aggregating less than $10 In the case of each failure to file a statement of a payment to another person required under the authority of—

Amended 1958, 1962, 1964, 1976, 1979, 1981, 1982, 1983, 1984, 1986

1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A), redesignated subsec. (b) as (a), substituted “Returns with respect to certain payments aggregating less than $10” for “Other returns” in heading, and struck out former subsec. (a) which provided penalties for failure to file returns relating to information at source, payments of dividends, etc. and certain transfers of stock.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1811(c)(2), inserted “(other than by subsection (d) of such section)” in par. (3)(A)(ii).
1984 Pub. L. 98-369 Pub. L. 98–369, § 148(b)(2), substituted “, 6050I, or 6050J” for “or 6050I”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 146(b)(2), substituted “, 6050H or 6050I” for “or section 6050H”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 145(b)(2), inserted “or section 6050H” after “section 6041A(b)”.
1983 Pub. L. 98-67 Pub. L. 98–67, § 105(b)(1)(A), (C), added par. (2), redesignated former par. (2) as (3), and in par. (3), as so redesignated, inserted references to paragraph (2) in provisions preceding subpar. (A) and in provisions of subpar. (A) preceding cl. (i).
1983 Pub. L. 97-448 Pub. L. 97–448, which directed that “or” be struck out at end of subpar. (F) of par. (1), “or” be inserted at end of par. (2), a new par. (3) be added, and that in provision following par. (3), “paragraph (2) or (3)” be substituted for “paragraph (2)”, was executed by striking out “or” at end of subpar. (A)(vi) of par. (1), inserting “or” at end of subpar. (B)(iv) of par. (1), redesignating par. (3) as subpar. (C) and adding such subpar. (C), to par. (1), and in provision following subpar. (C) substituting “subparagraph (B) or (C)” for “subparagraph (B)”, to reflect the probable intent of Congress and the intervening amendment of subsec. (a) by section 315(a) of Pub. L. 97–248 which redesignated former par. (1) as subpar. (A), former subpars. (A) to (F) as cls. (i) to (vi), and former par. (2) as subpar. (B), and in provision following subpar. (B) as so redesignated, substituted “subparagraph (B)” for “paragraph (2)”.
1982 Pub. L. 97-248 Pub. L. 97–248, § 315(a), designated existing provisions as par. (1) with a heading “In general”, redesignated former par. (1) as subpar. (A), in subpar. (A) as so redesignated struck out “aggregate” before “amount”, redesignated former subpars. (A) through (F) as cls. (i) through (vi), respectively, in cls. (ii) and (iii) as so redesignated struck out “aggregating $10 or more” after “dividends”, in cl. (iv) as so redesignated substituted “(a)” for “(a)(1)” and struck out “aggregating $10 or more” after “interest”, in cl. (vi) as so redesignated inserted “6042(e), 6044(f), 6049(e), or” before “6051(d)”, redesignated former par. (2) as subpar. (B), in subpar. (B) as so redesignated designated from “section 6052(a)” through the end of the parenthesis as cl. (iii) and struck out “with respect to group-term life insurance on the life of an employee” thereafter, added cls. (i), (ii), and (iv), in text after cl. (iv) substituted “subparagraph (A)” for “paragraph (1)”, “subparagraph (B)” for “paragraph (2)”, “$50 for each such failure” for “$10 for each such failure”, and “shall not exceed $50,000” for “shall not exceed $25,000”, and added par. (2).
1981 Pub. L. 97-34 Pub. L. 97–34, § 723(a)(4), inserted in heading “information at source,” before “payments of dividends”.
1979 Pub. L. 96-167 Pub. L. 96–167 inserted “or” after “$10 or more),” in par. (1), struck out par. (2) relating to failure to make a return required by section 6039(a) with respect to a transfer of stock or a transfer of legal title to stock, redesignated par. (3) as (2), and in closing provision substituted “return referred to in paragraph (2)” for “return referred to in paragraph (2) or (3)”.
1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1964 Pub. L. 88-272 Pub. L. 88–272 provided a penalty for failure to make a return required by section 6039(a) with respect to a transfer of stock or a transfer of legal title to stock, and by section 6052(a) with respect to group-term life insurance on the life of an employee.
1962 Pub. L. 87-834 Pub. L. 87–834 added subsec. (a). Former subsec. (a) redesignated (b).
1958 Pub. L. 85-866 Pub. L. 85–866 substituted “section 6042(1)” for “section 6042” and “(upon notice and demand by the Secretary or his delegate and in the same manner as tax), by the person failing to so file the statement, $1 for each such statement not so filed” for “by the person failing to file the statement, upon notice and demand by the Secretary or his delegate and in the same manner as tax, $1 for each such statement not filed”, deleted “section 6045 (relating to returns of brokers)” after “patronage dividends)” and inserted “on the date prescribed therefor (determined with regard to any extension of time for filing)” after “income tax withheld),”.

Cited by 6

(1) section 6042(a)(2) (relating to payments of dividends aggregating less than $10), or

Amended 1981, 1983, 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 145(b)(1), added cl. (v).
1984 Pub. L. 98-369 Pub. L. 98–369, § 146(b)(1), added cl. (vi).
1984 Pub. L. 98-369 Pub. L. 98–369, § 148(b)(1), added cl. (vii).
1984 Pub. L. 98-369 Pub. L. 98–369, § 149(b)(1), added cl. (viii).
1984 Pub. L. 98-369 Pub. L. 98–369, § 155(b)(2)(A), added cl. (ix).
1983 Pub. L. 98-67 Pub. L. 98–67, § 105(b)(1)(B), struck out cls. (ii), (iii), and (iv), redesignated cls. (v) and (vi) as (ii) and (iii), respectively, and in cl. (iii), as so redesignated, struck out “6042(e), 6044(f), 6049(e), or” before “6051(d)”.
1981 Pub. L. 97-34 Pub. L. 97–34, § 723(a)(1), added subpars. (A), (E), and (F), and redesignated former subpars. (A) to (C) as (B) to (D), respectively.

(2) section 6044(a)(2) (relating to payments of patronage dividends aggregating less than $10),

Amended 1983

1983 Pub. L. 98-67 Pub. L. 98–67, § 105(b)(1)(A), (C), added par. (2), redesignated former par. (2) as (3), and in par. (3), as so redesignated, inserted references to paragraph (2) in provisions preceding subpar. (A) and in provisions of subpar. (A) preceding cl. (i).

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 to willful neglect, there shall be paid (upon notice and demand by the Secretary and in the same manner as tax) by the person failing to so file the statement, $1 for each such statement not so filed, but the total amount imposed on the delinquent person for all such failures during the calendar year shall not exceed $1,000.

(b) Failure to report tips In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips required to be so reported by section 6053(a) which are wages (as defined in section 3121(a)) or which are compensation (as defined in section 3231(e)), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be paid by the employee, in addition to the tax imposed by section 3101 or section 3201 (as the case may be) with respect to the amount of tips which he so failed to report, an amount equal to 50 percent of such tax.

Amended 1962, 1965, 1976, 1980, 1981, 1982, 1986

1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former subsec. (b) redesignated (a).
1982 Pub. L. 97-248 Pub. L. 97–248, § 309(b)(2), struck out pars. (3) and (4) which referred to section 6049(a)(2) and section 6049(a)(3), respectively, as sources of authority for the requirement of filing a statement of payment to another person.
1981 Pub. L. 97-34 Pub. L. 97–34, § 723(a)(3), substituted provisions relating to failure to file required statement of payment to another person under authority of section 6042(a)(2), 6044(a)(2), or 6049(a)(2) or (3), and imposition of penalties with a maximum of $1,000 for all failures during the calendar year, for provisions relating to failure to file required statement of payment to another person under authority of section 6041, 6042(a)(2), 6044(a)(2), 6049(a)(2) or (3), 6050A(a) or (b), 6050C, 6051(d), or 6053(b), and imposition of penalties with a maximum of $1,000 for all failures during the calendar year.
1980 Pub. L. 96-223 Pub. L. 96–223 inserted reference to statement required by section 6050C (relating to information regarding windfall profit tax on crude oil).
1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1207(e)(3)(B), (C), 1906(b)(13)(A), inserted “in the case of each failure to make a return required by section 6050A(a) (relating to reporting requirements of certain fishing boat operators),” after “income tax withheld),” and “or section 6050A(b) (relating to statements furnished by certain fishing boat operators),” after “respect to tips),” and struck out “or his delegate” after “Secretary”.
1965 Pub. L. 89-97 Pub. L. 89–97, § 313(e)(2)(B), inserted “and in the case of each failure to furnish a statement required by section 6053(b) (relating to statements furnished by employers with respect to tips),” after “income tax withheld),”.
1962 Pub. L. 87-834 Pub. L. 87–834 redesignated former subsec. (a) as (b), and substituted “section 6042(a)(2) (relating to payments of dividends aggregating less than $10), section 6044(a)(2) (relating to payments of patronage dividends aggregating less than $10), section 6049(a)(2) (relating to payments of interest aggregating less than $10), section 6049(a)(3) (relating to other payments of interest by corporations), or section 6051(d) (relating to information returns with respect to income tax withheld)” for “section 6042(1) (relating to payments of corporate dividends), section 6044 (relating to patronage dividends), or section 6051(d) (relating to information returns with respect to income tax withheld)”. Former subsec. (b) redesignated (c).

Cited by 2

§ 31.6652(c)-1 Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.

Amended 1962, 1965, 1986, 1987

1987 Pub. L. 100-203 Pub. L. 100–203, § 10704(a), amended subsec. (c) generally, revising and restating as pars. (1) to (4) provisions of former pars. (1) to (3).
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former subsec. (b) redesignated (a).
1965 Pub. L. 89-212 Pub. L. 89–212 inserted “or which are compensation (as defined in section 3231(e))” and “or section 3201 (as the case may be)”.
1965 Pub. L. 89-97 Pub. L. 89–97, § 313(e)(3), added subsec. (c). Former subsec. (c) redesignated (d).
1962 Pub. L. 87-834 Pub. L. 87–834 redesignated former subsec. (b) as (c).

Cited by 6

(1) Annual returns under section 6033(a)(1) or 6012(a)(6)

Amended 2000, 2006

2006 Pub. L. 109-222 Pub. L. 109–222, § 516(c)(2), substituted “6033(a)(1)” for “6033” wherever appearing in heading and text.
2000 Pub. L. 106-230 Pub. L. 106–230, § 3(c)(4), inserted “or 6012(a)(6)” after “section 6033” in heading.

Cited by 2

(A) Penalty on organization In the case of—

Amended 1996, 2000, 2014

2014 Pub. L. 113-295 Pub. L. 113–295, § 208(b)(2)(A), substituted “in applying the first sentence of this subparagraph, the amount of the penalty for each day during which a failure continues shall be $100 in lieu of the amount otherwise specified, and” for “the first sentence of this subparagraph shall be applied by substituting ‘$100’ for ‘$20’ and”.
2000 Pub. L. 106-230 Pub. L. 106–230, § 3(c)(3), inserted “or section 6012(a)(6)” after “section 6033” in last sentence.
1996 Pub. L. 104-168 Pub. L. 104–168 in concluding provisions, substituted “$20” for “$10” and “$10,000” for “$5,000” and inserted at end “In the case of an organization having gross receipts exceeding $1,000,000 for any year, with respect to the return required under section 6033 for such year, the first sentence of this subparagraph shall be applied by substituting ‘$100’ for ‘$20’ and, in lieu of applying the second sentence of this subparagraph, the maximum penalty under this subparagraph shall not exceed $50,000.”

Cited by 4

(i) a failure to file a return required under section 6033(a)(1) (relating to returns by exempt organizations) or section 6012(a)(6) (relating to returns by political organizations) on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing), or

Amended 2000

2000 Pub. L. 106-230 Pub. L. 106–230, § 3(c)(1), inserted “or section 6012(a)(6) (relating to returns by political organizations)” after “organizations)”.

(ii) a failure to include any of the information required to be shown on a return filed under section 6033(a)(1) or section 6012(a)(6) or to show the correct information,

Amended 2000

2000 Pub. L. 106-230 Pub. L. 106–230, § 3(c)(2), inserted “or section 6012(a)(6)” after “section 6033”.

there shall be paid by the exempt organization $20 for each day during which such failure continues. The maximum penalty under this subparagraph on failures with respect to any 1 return shall not exceed the lesser of $10,000 or 5 percent of the gross receipts of the organization for the year. In the case of an organization having gross receipts exceeding $1,000,000 for any year, with respect to the return required under section 6033(a)(1) or section 6012(a)(6) for such year, in applying the first sentence of this subparagraph, the amount of the penalty for each day during which a failure continues shall be $100 in lieu of the amount otherwise specified, and, in lieu of applying the second sentence of this subparagraph, the maximum penalty under this subparagraph shall not exceed $50,000.

(B) Managers

(i) In general The Secretary may make a written demand on any organization subject to penalty under subparagraph (A) specifying therein a reasonable future date by which the return shall be filed (or the information furnished) for purposes of this subparagraph.

Cited by 1

(ii) Failure to comply with demand If any person fails to comply with any demand under clause (i) on or before the date specified in such demand, there shall be paid by the person failing to so comply $10 for each day after the expiration of the time specified in such demand during which such failure continues. The maximum penalty imposed under this subparagraph on all persons for failures with respect to any 1 return shall not exceed $5,000.

(C) Public inspection of annual returns and reports In the case of a failure to comply with the requirements of section 6104(d) with respect to any annual return on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing) or report required under section 527(j), there shall be paid by the person failing to meet such requirements $20 for each day during which such failure continues. The maximum penalty imposed under this subparagraph on all persons for failures with respect to any 1 return or report shall not exceed $10,000.

Amended 1996, 1998, 2000

2000 Pub. L. 106-230 Pub. L. 106–230, § 2(c), in heading inserted “and reports” after “returns” and in text inserted “or report required under section 527(j)” after “filing)” and “or report” after “1 return”.
1998 Pub. L. 105-277 Pub. L. 105–277, § 1004(b)(2)(B), substituted “section 6104(d) with respect to any annual return” for “subsection (d) or (e)(1) of section 6104 (relating to public inspection of annual returns)”.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1704(s)(1), substituted “$20” for “$10” and “$10,000” for “$5,000”.

(D) Public inspection of applications for exemption and notice of status In the case of a failure to comply with the requirements of section 6104(d) with respect to any exempt status application materials (as defined in such section) or notice materials (as defined in such section) on the date and in the manner prescribed therefor, there shall be paid by the person failing to meet such requirements $20 for each day during which such failure continues.

Amended 1996, 1998, 2000

2000 Pub. L. 106-230 Pub. L. 106–230, § 1(c), in heading inserted “and notice of status” after “exemption” and in text inserted “or notice materials (as defined in such section)” after “section)”.
1998 Pub. L. 105-277 Pub. L. 105–277, § 1004(b)(2)(C), substituted “section 6104(d) with respect to any exempt status application materials (as defined in such section)” for “section 6104(e)(2) (relating to public inspection of applications for exemption)”.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1704(s)(2), substituted “$20” for “$10”.

(E) No penalty for certain annual notices This paragraph shall not apply with respect to any notice required under section 6033(i).

Amended 2006

2006 Pub. L. 109-280 Pub. L. 109–280, § 1223(d), added subpar. (E). See Codification note above.

(2) Returns under section 6034 or 6043(b)

Cited by 1

(A) Penalty on organization or trust In the case of a failure to file a return required under section 6034 (relating to returns by certain trusts) or section 6043(b) (relating to terminations, etc., of exempt organizations), on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing), there shall be paid by the exempt organization or trust failing so to file $10 for each day during which such failure continues, but the total amount imposed under this subparagraph on any organization or trust for failure to file any 1 return shall not exceed $5,000.

Cited by 2

(B) Managers The Secretary may make written demand on an organization or trust failing to file under subparagraph (A) specifying therein a reasonable future date by which such filing shall be made for purposes of this subparagraph. If such filing is not made on or before such date, there shall be paid by the person failing so to file $10 for each day after the expiration of the time specified in the written demand during which such failure continues, but the total amount imposed under this subparagraph on all persons for failure to file any 1 return shall not exceed $5,000.

Cited by 1

(C) Split-interest trusts In the case of a trust which is required to file a return under section 6034(a), subparagraphs (A) and (B) of this paragraph shall not apply and paragraph (1) shall apply in the same manner as if such return were required under section 6033, except that—

Amended 2006

2006 Pub. L. 109-280 Pub. L. 109–280, § 1201(b)(2), added subpar. (C). See Codification note above.

(i) the 5 percent limitation in the second sentence of paragraph (1)(A) shall not apply,

(ii) in the case of any trust with gross income in excess of $250,000, in applying the first sentence of paragraph (1)(A), the amount of the penalty for each day during which a failure continues shall be $100 in lieu of the amount otherwise specified, and in lieu of applying the second sentence of paragraph (1)(A), the maximum penalty under paragraph (1)(A) shall not exceed $50,000, and

Amended 2014

2014 Pub. L. 113-295 Pub. L. 113–295, § 208(b)(2)(B), substituted “in applying the first sentence of paragraph (1)(A), the amount of the penalty for each day during which a failure continues shall be $100 in lieu of the amount otherwise specified, and in lieu of applying the second sentence of paragraph (1)(A), the maximum penalty under paragraph (1)(A) shall not exceed $50,000, and” for “the first sentence of paragraph (1)(A) shall be applied by substituting ‘$100’ for ‘$20’, and the second sentence thereof shall be applied by substituting ‘$50,000’ for ‘$10,000’, and”.

(iii) the third sentence of paragraph (1)(A) shall be disregarded.

In addition to any penalty imposed on the trust pursuant to this subparagraph, if the person required to file such return knowingly fails to file the return, such penalty shall also be imposed on such person who shall be personally liable for such penalty.

(3) Disclosure under section 6033(a)(2)

Amended 2006

2006 Pub. L. 109-222 Pub. L. 109–222, § 516(c)(1), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

Cited by 2

(A) Penalty on entities In the case of a failure to file a disclosure required under section 6033(a)(2), there shall be paid by the tax-exempt entity (the entity manager in the case of a tax-exempt entity described in paragraph (4), (5), (6), or (7) of section 4965(c)) $100 for each day during which such failure continues. The maximum penalty under this subparagraph on failures with respect to any 1 disclosure shall not exceed $50,000.

Cited by 1

(B) Written demand

(i) In general The Secretary may make a written demand on any entity or manager subject to penalty under subparagraph (A) specifying therein a reasonable future date by which the disclosure shall be filed for purposes of this subparagraph.

Cited by 1

(ii) Failure to comply with demand If any entity or manager fails to comply with any demand under clause (i) on or before the date specified in such demand, there shall be paid by such entity or manager failing to so comply $100 for each day after the expiration of the time specified in such demand during which such failure continues. The maximum penalty imposed under this subparagraph on all entities and managers for failures with respect to any 1 disclosure shall not exceed $10,000.

(C) Definitions Any term used in this section which is also used in section 4965 shall have the meaning given such term under section 4965.

(4) Notices under section 506

Amended 2006, 2015

2015 Pub. L. 114-113 Pub. L. 114–113 added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.
2006 Pub. L. 109-222 Pub. L. 109–222, § 516(c)(1), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

Cited by 2

(A) Penalty on organization In the case of a failure to submit a notice required under section 506(a) (relating to organizations required to notify Secretary of intent to operate as 501(c)(4)) on the date and in the manner prescribed therefor, there shall be paid by the organization failing to so submit $20 for each day during which such failure continues, but the total amount imposed under this subparagraph on any organization for failure to submit any one notice shall not exceed $5,000.

Cited by 1

(B) Managers The Secretary may make written demand on an organization subject to penalty under subparagraph (A) specifying in such demand a reasonable future date by which the notice shall be submitted for purposes of this subparagraph. If such notice is not submitted on or before such date, there shall be paid by the person failing to so submit $20 for each day after the expiration of the time specified in the written demand during which such failure continues, but the total amount imposed under this subparagraph on all persons for failure to submit any one notice shall not exceed $5,000.

(5) Reasonable cause exception No penalty shall be imposed under this subsection with respect to any failure if it is shown that such failure is due to reasonable cause.

Amended 2006, 2015

2015 Pub. L. 114-113 Pub. L. 114–113 added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.
2006 Pub. L. 109-222 Pub. L. 109–222, § 516(c)(1), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

(6) Other special rules

Amended 2014, 2015

2015 Pub. L. 114-113 Pub. L. 114–113 added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.
2014 Pub. L. 113-295 Pub. L. 113–295, § 208(b)(1), added par. (6).

(A) Treatment as tax Any penalty imposed under this subsection shall be paid on notice and demand of the Secretary and in the same manner as tax.

(B) Joint and several liability If more than 1 person is liable under this subsection for any penalty with respect to any failure, all such persons shall be jointly and severally liable with respect to such failure.

(C) Person For purposes of this subsection, the term “person” means any officer, director, trustee, employee, or other individual who is under a duty to perform the act in respect of which the violation occurs.

Textual readingALL OF= a person

“any officer, director, trustee, employee, or other individual”

“who is under a duty to perform the act in respect of which the violation occurs”

(7) Adjustment for inflation

Amended 2015

2015 Pub. L. 114-113 Pub. L. 114–113 added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.

(A) In general In the case of any failure relating to a return required to be filed in a calendar year beginning after 2014, each of the dollar amounts under paragraphs (1), (2), and (3) 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 2013” for “calendar year 2016” in subparagraph (A)(ii) thereof.

Amended 2017, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(299)(B), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.
2017 Pub. L. 115-97 Pub. L. 115–97, § 11002(d)(1)(LL), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

Cited by 1

(B) Rounding If any amount adjusted under subparagraph (A)—

(i) is not less than $5,000 and is not a multiple of $500, such amount shall be rounded to the next lowest multiple of $500, and

Cited by 1

(ii) is not described in clause (i) and is not a multiple of $5, such amount shall be rounded to the next lowest multiple of $5.

(d) Annual registration and other notification by pension plan

Amended 1965, 1969, 1976, 1980, 1986

1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former subsec. (b) redesignated (a).
1980 Pub. L. 96-603 Pub. L. 96–603 substituted in heading “returns” for “reports” and in text “failure to comply” for “failure to file a report required under section 6056 (relating to annual reports by private foundations) or to comply”, “failing to meet such requirements” for “failing so to file or meet the publicity requirement”, and “failure with respect” for “failure to file or comply with the requirements of section 6104(d) with regard”.
1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
1969 Pub. L. 91-172 Pub. L. 91–172 added subsec. (d) and redesignated former subsec. (d) as (e).
1965 Pub. L. 89-97 Pub. L. 89–97, § 313(e)(3), redesignated former subsec. (c) as (d).

Cited by 9

(1) Registration In the case of any failure to file a registration statement required under section 6057(a) (relating to annual registration of certain plans) which includes all participants required to be included in such statement, on the date prescribed therefor (determined without regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause, there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing so to file, an amount equal to $10 for each participant with respect to whom there is a failure to file, multiplied by the number of days during which such failure continues, but the total amount imposed under this paragraph on any person for any failure to file with respect to any plan year shall not exceed $50,000.

Amended 2019

2019 Pub. L. 116-94 Pub. L. 116–94, § 403(b)(2), substituted “$50,000” for “$5,000”.
2019 Pub. L. 116-94 Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”.

Cited by 2

(2) Notification of change of status In the case of failure to file a notification required under section 6057(b) (relating to notification of change of status) on the date prescribed therefor (determined without regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause, there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing so to file, $10 for each day during which such failure continues, but the total amounts imposed under this paragraph on any person for failure to file any notification shall not exceed $10,000.

Amended 2019

2019 Pub. L. 116-94 Pub. L. 116–94, § 403(b)(3), substituted “$10,000” for “$1,000”.
2019 Pub. L. 116-94 Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”.

Cited by 1

(e) Information required in connection with certain plans of deferred compensation, etc. In the case of failure to file a return or statement required under section 6058 (relating to information required in connection with certain plans of deferred compensation), 6047 (relating to information relating to certain trusts and annuity and bond purchase plans), or 6039D (relating to returns and records with respect to certain fringe benefit plans) on the date and in the manner prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause, there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing so to file, $250 for each day during which such failure continues, but the total amount imposed under this subsection on any person for failure to file any return shall not exceed $150,000. This subsection shall not apply to any return or statement which is an information return described in section 6724(d)(1)(C)(ii) or a payee statement described in section 6724(d)(2)(AA).

Amended 1969, 1974, 1976, 1986, 1996, 1997, 2018, 2019

2019 Pub. L. 116-94 Pub. L. 116–94, § 403(a), substituted “$250” for “$25” and “$150,000” for “$15,000”.
2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(300), substituted “section 6724(d)(2)(AA)” for “section 6724(d)(2)(Y)”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1602(d)(2)(B), substituted “section 6724(d)(2)(Y)” for “section 6724(d)(2)(X)”.
1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(d)(2), inserted at end “This subsection shall not apply to any return or statement which is an information return described in section 6724(d)(1)(C)(ii) or a payee statement described in section 6724(d)(2)(X).”
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former subsec. (b) redesignated (a).
1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
1974 Pub. L. 93-406 Pub. L. 93–406, § 1031(b)(1)(A), added subsecs. (e) and (f) and redesignated former subsec. (e) as (g).
1969 Pub. L. 91-172 Pub. L. 91–172 added subsec. (d) and redesignated former subsec. (d) as (e).

Cited by 7

(f) Returns required under section 6039C

Amended 1974, 1976, 1982, 1984, 1986

1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former subsec. (b) redesignated (a).
1984 Pub. L. 98-611 Pub. L. 98–611, § 1(d)(2), and Pub. L. 98–612, § 1(b)(2), made identical amendments, substituting “6039D (relating to returns and records with respect to certain fringe benefit plans)” for “125(h) (relating to information with respect to cafeteria plans)”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 531(b)(4)(B)(i), which directed the amendment of subsec. (f) by striking out “or 6047 (relating to information relating to certain trusts and annuity and bond purchase plans)” and inserting in lieu thereof “, 6047 (relating to information relating to certain trusts and annuity and bond purchase plans), or 125(h) (relating to information with respect to cafeteria plans)”, was executed by substituting the quoted phrase for “or 6047 (relating to information relating to certain trusts and annuity plans)”, as the probable intent of Congress.
1984 Pub. L. 98-369 Pub. L. 98–369, § 531(b)(4)(B)(ii), inserted “; etc.” in heading.
1984 Pub. L. 98-369 Pub. L. 98–369, § 491(d)(50), struck out “and bond purchase” after “trusts and annuity”.
1982 Pub. L. 97-248 Pub. L. 97–248, § 315(b), substituted “$25” and “$15,000” for “$10” and “$5,000”, respectively.
1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
1974 Pub. L. 93-406 Pub. L. 93–406, § 1031(b)(1)(A), added subsecs. (e) and (f) and redesignated former subsec. (e) as (g).

Cited by 5

(1) In general In the case of each failure to make a return required by section 6039C which contains the information required by such section 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 to willful neglect, the amount determined under paragraph (2) shall be paid (upon notice and demand by the Secretary and in the same manner as tax) by the person failing to make such return.

Cited by 1

(2) Amount of penalty For purposes of paragraph (1), the amount determined under this paragraph with respect to any failure shall be $25 for each day during which such failure continues.

Cited by 2

(3) Limitation The amount determined under paragraph (2) with respect to any person for failing to meet the requirements of section 6039C for any calendar year shall not exceed the lesser of—

(A) $25,000, or

(B) 5 percent of the aggregate of the fair market value of the United States real property interests owned by such person at any time during such year.

For purposes of the preceding sentence, fair market value shall be determined as of the end of the calendar year (or, in the case of any property disposed of during the calendar year, as of the date of such disposition).

[(g) Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(39)(B), Dec. 19, 2014, 128 Stat. 4043]

Amended 1974, 1980, 1986, 1997, 2014

2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(39)(B), struck out subsec. (g). Text read as follows: “In the case of failure to make a report required by section 219(f)(4) which contains the information required by such section on the date prescribed therefor (determined with regard to any extension of time for filing), there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing so to file, an amount equal to $25 for each participant with respect to whom there was a failure to file such information, multiplied by the number of years during which such failure continues, but the total amount imposed under this subsection on any person for failure to file shall not exceed $10,000. No penalty shall be imposed under this subsection on any failure which is shown to be due to reasonable cause and not willful neglect.”
1997 Pub. L. 105-34 Pub. L. 105–34, § 1281(a), inserted at end “No penalty shall be imposed under this subsection on any failure which is shown to be due to reasonable cause and not willful neglect.”
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f).
1986 Pub. L. 99-514 Pub. L. 99–514, § 1810(f)(9)(C), struck out “etc.,” after “Returns” in heading.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1810(f)(9)(A), in amending par. (1) generally, struck out “(A)” after “In the case of each failure”, and struck out “(B) to furnish a statement required by section 6039C(b)(3),” before “on the date required”.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1810(f)(9)(B), in amending par. (3) generally, designated former subpar. (B) of par. (3) as the entire paragraph, struck out former subpar. (A) setting a limitation of $25,000 with respect to each subsection for failure to meet the requirements of subsection (a) or (b) of section 6039C, struck out former subpar. (B) heading “For failure to meet requirements of section 6039C(c)” and in text substituted “requirements of section 6039C” for “requirements of subsection (c) of section 6039C” and inserted “(A)” before “$25,000” and “(B)” before “5 percent”.
1980 Pub. L. 96-499 Pub. L. 96–499 added subsec. (g) and redesignated former subsec. (g) as (h).
1974 Pub. L. 93-406 Pub. L. 93–406, § 1031(b)(1)(A), added subsecs. (e) and (f) and redesignated former subsec. (e) as (g).

(h) Failure to give notice to recipients of certain pension, etc., distributions In the case of each failure to provide notice as required by section 3405(e)(10)(B), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such notice, an amount equal to $100 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000.

Amended 1980, 1981, 1986, 1992, 2019

2019 Pub. L. 116-94 Pub. L. 116–94, § 403(c), substituted “$100” for “$10” and “$50,000” for “$5,000”.
1992 Pub. L. 102-318 Pub. L. 102–318 substituted “3405(e)(10)(B)” for “3405(d)(10)(B)”.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (i) and (j) as (h) and (i), respectively. Former subsec. (h) redesignated (g).
1981 Pub. L. 97-34 Pub. L. 97–34, § 311(f), added subsec. (h) and redesignated former subsec. (h) as (i).
1980 Pub. L. 96-499 Pub. L. 96–499 added subsec. (g) and redesignated former subsec. (g) as (h).

(i) Failure to give written explanation to recipients of certain qualifying rollover distributions In the case of each failure to provide a written explanation as required by section 402(f), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such written explanation, an amount equal to $100 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000.

Amended 1981, 1984, 1986, 1996

1996 Pub. L. 104-188 Pub. L. 104–188, § 1455(c), substituted “$100” and “$50,000” for “the $10” and “$5,000”, respectively.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsecs. (i) and (j) as (h) and (i), respectively. Former subsec. (h) redesignated (g).
1984 Pub. L. 98-369 Pub. L. 98–369, § 714(j)(3), added subsec. (i). Former subsec. (i), relating to alcohol and tobacco taxes, redesignated (j).
1981 Pub. L. 97-34 Pub. L. 97–34, § 311(f), added subsec. (h) and redesignated former subsec. (h) as (i).

(j) Failure to file certification with respect to certain residential rental projects In the case of each failure to provide a certification as required by section 142(d)(7) at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such certification, an amount equal to $100 for each such failure.

Amended 1984, 1986, 1987, 1988

1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(b), amended subsec. (j) as it existed prior to its repeal by Pub. L. 100–203, § 10502(d)(11), by inserting “(and the corresponding provision of section 4041(d)(1))” after “section 4041(a)(1)”, see 1987 Amendment note below.
1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(11), struck out subsec. (j), as added by section 1702(b) of Pub. L. 99–514, which related to failure to give written notice to certain sellers of diesel fuel.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1702(b), added subsec. (j) relating to failure to give written notice to certain sellers of diesel fuel, and redesignated former subsec. (j), relating to alcohol and tobacco taxes, as (k).
1986 Pub. L. 99-514 Pub. L. 99–514, § 1301(g), added subsec. (j) relating to failure to file certification with respect to certain residential projects.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsec. (k), relating to alcohol and tobacco taxes, as (j). Former subsec. (j), relating to failure to give written explanation to recipients of certain qualifying rollover distributions, redesignated (i). Such subsec. (j), relating to alcohol and tobacco taxes, was subsequently redesignated as subsec. (k) by section 1301(g) of Pub. L. 99–514, and also by section 1702(b) of Pub. L. 99–514, both of which added a new subsec. (j), see above.
1984 Pub. L. 98-397 Pub. L. 98–397, § 207(b), added subsec. (j). Former subsec. (j), relating to alcohol and tobacco taxes, redesignated (k).
1984 Pub. L. 98-369 Pub. L. 98–369, § 714(j)(3), redesignated former subsec. (i), relating to alcohol and tobacco taxes, as (j).

Cited by 4

(k) 11 See 1993 Amendment note below. Failure to make reports required under section 1202 In the case of a failure to make a report required under section 1202(d)(1)(C) which contains the information required by such section on the date prescribed therefor (determined with regard to any extension of time for filing), there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing to make such report, an amount equal to $50 for each report with respect to which there was such a failure. In the case of any failure due to negligence or intentional disregard, the preceding sentence shall be applied by substituting “$100” for “$50”. In the case of a report covering periods in 2 or more years, the penalty determined under preceding provisions of this subsection shall be multiplied by the number of such years. No penalty shall be imposed under this subsection on any failure which is shown to be due to reasonable cause and not willful neglect.

Amended 1984, 1986, 1987, 1988, 1989, 1993, 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 1281(b), inserted at end “No penalty shall be imposed under this subsection on any failure which is shown to be due to reasonable cause and not willful neglect.”
1993 Pub. L. 103-66 Pub. L. 103–66, which directed amendment of section by adding subsec. (k) before the last subsection, was executed by adding subsec. (k) after subsec. (j) to reflect the probable intent of Congress.
1989 Pub. L. 101-239 Pub. L. 101–239, § 7841(d)(5)(B), redesignated the subsec. (k), relating to alcohol and tobacco taxes, as (l).
1989 Pub. L. 101-239 Pub. L. 101–239, § 7841(d)(5)(A), redesignated the subsection relating to information with respect to includible employee benefits as (k), see Codification note above.
1989 Pub. L. 101-140 Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 99–514, § 1151(b), had not been enacted, see Codification note above and 1986 Amendment note below.
1988 Pub. L. 100-647 Pub. L. 100–647, § 3021(a)(10), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the employer-provided benefit (within the meaning of section 89 without regard to subsection (g)(3) thereof) with respect to the employee to whom such failure relates.” See Codification note above.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1011B(a)(10), substituted “subsection (g)(3)(C)(i)” for “subsection (g)(3)”. See Codification note above.
1988 Pub. L. 100-647 Pub. L. 100–647, § 1018(u)(36), substituted “or part II of subchapter B of this chapter” for “or section 6678”. See Codification note above.
1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(11), redesignated subsec. (l), relating to information with respect to includible employee benefits, as (k), and directed the redesignation of a nonexistent subsec. (m) as (l). See Codification note above.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1501(d)(1)(A)(i), redesignated subsec. (k), relating to alcohol and tobacco taxes, as (j). Subsequently, such subsec. (j) was redesignated as subsec. (k) by section 1301(g) of Pub. L. 99–514, and also by section 1702(b) of Pub. L. 99–514.
1984 Pub. L. 98-397 Pub. L. 98–397, § 207(b), redesignated subsec. (j), relating to alcohol and tobacco taxes, as (k).

(l) Failure to file return with respect to certain corporate transactions In the case of any failure to make a return required under section 6043(c) containing the information required by such section 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, there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing to file such return, an amount equal to $500 for each day during which such failure continues, but the total amount imposed under this subsection with respect to any return shall not exceed $100,000.

Amended 1986, 1987, 1989

1989 Pub. L. 101-239 Pub. L. 101–239, § 7208(b)(2), added subsec. (l) and redesignated former subsec. (l) as (m).
1989 Pub. L. 101-239 Pub. L. 101–239, § 7841(d)(5)(B), redesignated subsec. (k), relating to alcohol and tobacco taxes, as (l).
1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(11), redesignated subsec. (l), relating to information with respect to includible employee benefits, as (k), and directed the redesignation of a nonexistent subsec. (m) as (l). See Codification note above.
1986 Pub. L. 99-514 Pub. L. 99–514, § 1151(b), directed the redesignation of a nonexistent subsec. (l) as (m), and added a new subsec. (l) relating to information with respect to includible employee benefits.

Cited by 1

(m) Alcohol and tobacco taxes For penalties for failure to file certain information returns with respect to alcohol and tobacco taxes, see, generally, subtitle E.

Amended 1986, 1989

1989 Pub. L. 101-239 Pub. L. 101–239, § 7208(b)(2), redesignated subsec. (l) as (m).
1986 Pub. L. 99-514 Pub. L. 99–514, § 1151(b), directed the redesignation of a nonexistent subsec. (l) as (m), and added a new subsec. (l) relating to information with respect to includible employee benefits.

(n) Failure to make reports required under sections 3511, 6053(c)(8), and 7705 In the case of a failure to make a report required under section 3511, 6053(c)(8), or 7705 which contains the information required by such section on the date prescribed therefor (determined with regard to any extension of time for filing), there shall be paid (on notice and demand by the Secretary and in the same manner as tax) by the person failing to make such report, an amount equal to $50 for each report with respect to which there was such a failure. In the case of any failure due to negligence or intentional disregard the preceding sentence shall be applied by substituting “$100” for “$50”.

Amended 2014

2014 Pub. L. 113-295 Pub. L. 113–295, § 206(c)(4), added subsec. (n).

Cited by 3

(o) Failure to provide notices with respect to qualified small employer health reimbursement arrangements In the case of each failure to provide a written notice as required by section 9831(d)(4), unless it is shown that such failure is due to reasonable cause and not willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such written notice, an amount equal to $50 per employee per incident of failure to provide such notice, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $2,500.

Amended 2016

2016 Pub. L. 114-255 Pub. L. 114–255 added subsec. (o).

(p) Failure to provide notice under section 83(i) In the case of each failure to provide a notice as required by section 83(i)(6), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such notice, an amount equal to $100 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000.

Amended 2017

2017 Pub. L. 115-97 Pub. L. 115–97, § 13603(e), added subsec. (p).