# Treas. Reg. § 1.6041-8: Cross-reference to penalties.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.6041-8>. Interprets 26 U.S.C. § 6041.

For provisions relating to the penalty provided for failure to file timely a correct information return required under section 6041(a) or (b), see § 301.6721-1 of this chapter (Procedure and Administration Regulations). For provisions relating to the penalty provided for failure to furnish timely a correct payee statement required under section 6041(d), see § 301.6722-1 of this chapter. See § 301.6724-1 of this chapter for the waiver of a penalty if the failure is due to reasonable cause and is not due to willful neglect. 

[T.D. 8734, 62 FR 53474, Oct. 14, 1997]