# 26 U.S.C. § 6689: Failure to file notice of redetermination of foreign tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6689>. Cite pinpoints as 26 U.S.C. § 6689(a)(1).

## § 6689(a) Civil penalty

If the taxpayer fails to notify the Secretary (on or before the date prescribed by regulations for giving such notice) of a foreign tax redetermination, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the deficiency attributable to such redetermination an amount (not in excess of 25 percent of the deficiency) determined as follows—

**§ 6689(a)(1)** 5 percent of the deficiency if the failure is for not more than 1 month, with

**§ 6689(a)(2)** an additional 5 percent of the deficiency for each month (or fraction thereof) during which the failure continues.

## § 6689(b) Foreign tax redetermination defined

For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g).

## Regulations

- [Treas. Reg. § 301.6689-1](/26/reg/301.6689-1.md): Failure to file notice of redetermination of foreign income taxes. (interprets § 6689)

## Final rules

- [85 FR 71998](https://www.federalregister.gov/documents/2020/11/12/2020-21819/guidance-related-to-the-allocation-and-apportionment-of-deductions-and-foreign-taxes-foreign-tax) (2020): Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A

## Connections

Cites: § 404A Deduction for certain foreign deferred compensation plans; § 905 Applicable rules

Cited by: none

## Prior provisions

- A prior section 6689, added Pub. L. 93–17, § 3(d)(2), Apr. 10, 1973, 87 Stat. 16, related to failure by certain foreign issuers and obligors to comply with United States investment equalization tax requirements, prior to repeal by Pub. L. 94–455, title XIX, § 1904(b)(10)(E)(i), Oct. 4, 1976, 90 Stat. 1817.

## Amendments

- 1980-12-28: [Pub. L. 96-603](/26/act/96-603.md), 94 Stat. 3509