Returns with respect to certain payments aggregating less than $10
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.
Returns by exempt organizations and by certain trusts
Annual returns under section 6033(a)(1) or 6012(a)(6)
Penalty on organization
Managers
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.
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.
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.
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.
No penalty for certain annual notices
This paragraph shall not apply with respect to any notice required under section 6033(i).
Returns under section 6034 or 6043(b)
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.
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.
Split-interest trusts
Disclosure under section 6033(a)(2)
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.
Written demand
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.
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.
Definitions
Any term used in this section which is also used in section 4965 shall have the meaning given such term under section 4965.
Notices under section 506
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.
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.
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.
Other special rules
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.
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.
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.
Adjustment for inflation
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.
Rounding
Annual registration and other notification by pension plan
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.
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.
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).
Returns required under section 6039C
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.
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.
Limitation
Pub. L. 113–295, div. A, title II, § 221(a)(39)(B)128 Stat. 4043 Repealed. , , ]
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.
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.
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.
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.
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.
Alcohol and tobacco taxes
For penalties for failure to file certain information returns with respect to alcohol and tobacco taxes, see, generally, subtitle E.
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”.
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.
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.
Aug. 16, 1954, ch. 73668A Stat. 821Pub. L. 85–866, title I, § 8572 Stat. 1664Pub. L. 87–834, § 19(d)76 Stat. 1057Pub. L. 88–272, title II, § 221(b)(2)78 Stat. 74Pub. L. 89–97, title III, § 313(e)(2)(B)79 Stat. 385Pub. L. 89–212, § 2(e)79 Stat. 859Pub. L. 91–172, title I, § 101(d)(4)83 Stat. 522Pub. L. 93–406, title II, § 1031(b)(1)(A)88 Stat. 945Pub. L. 94–455, title XII, § 1207(e)(3)(B)90 Stat. 1708Pub. L. 96–167, § 7(b)(1)93 Stat. 1277Pub. L. 96–223, title I, § 101(d)(2)(A)94 Stat. 251Pub. L. 96–499, title XI, § 1123(b)94 Stat. 2689Pub. L. 96–603, § 1(d)(2)94 Stat. 3504Pub. L. 97–34, title III, § 311(f)95 Stat. 281Pub. L. 97–248, title III96 Stat. 595Pub. L. 97–448, title II, § 201(i)(2)96 Stat. 2395Pub. L. 98–67, title I, § 105(b)(1)97 Stat. 380Pub. L. 98–369, div. A, title I98 Stat. 685Pub. L. 98–397, title II, § 207(b)98 Stat. 1450Pub. L. 98–611, § 1(d)(2)98 Stat. 3177Pub. L. 98–612, § 1(b)(2)98 Stat. 3181Pub. L. 99–514, title XI, § 1151(b)100 Stat. 2502Pub. L. 100–203, title X101 Stat. 1330–444Pub. L. 100–647, title I102 Stat. 3484Pub. L. 101–140, title II, § 203(a)(1)103 Stat. 830Pub. L. 101–239, title VII103 Stat. 2338Pub. L. 102–318, title V, § 522(b)(2)(F)106 Stat. 314Pub. L. 103–66, title XIII, § 13113(c)107 Stat. 429Pub. L. 104–168, title XIII110 Stat. 1480Pub. L. 104–188, title I110 Stat. 1818Pub. L. 105–34, title XII, § 1281(a)111 Stat. 1037Pub. L. 105–277, div. J, title I, § 1004(b)(2)(B)112 Stat. 2681–890Pub. L. 106–230114 Stat. 479Pub. L. 109–222, title V, § 516(c)120 Stat. 371Pub. L. 109–280, title XII120 Stat. 1065Pub. L. 113–295, div. A, title II, § 221(a)(39)(B)128 Stat. 4043Pub. L. 114–113, div. Q, title IV, § 405(c)129 Stat. 3119Pub. L. 114–255, div. C, title XVIII, § 18001(a)(5)130 Stat. 1342Pub. L. 115–97, title I131 Stat. 2060Pub. L. 115–141, div. U, title IV, § 401(a)(299)(B)132 Stat. 1198Pub. L. 116–94, div. O, title IV, § 403(a)133 Stat. 3180(, ; , , ; , , ; , , ; , (3), , ; , , ; , , ; , (B)(i), , , 946; , (C), title XIX, § 1906(b)(13)(A), , , 1834; , , ; , , ; , , ; , , ; , title VII, § 723(a)(1), (3), (4), , , 343, 344; , §§ 309(b)(2), 315(a), (b), , , 605, 606; , , ; , , ; , §§ 145(b)(1), (2), 146(b)(1), (2), 148(b)(1), (2), 149(b)(1), 155(b)(2)(A), title IV, § 491(d)(50), title V, § 531(b)(4)(B), title VII, § 714(j)(3), , , 686, 688, 689, 693, 852, 882, 963; , , ; , , ; , , ; , title XIII, § 1301(g), title XV, § 1501(d)(1)(A), title XVII, § 1702(b), title XVIII, §§ 1810(f)(9), 1811(c)(2), , , 2656, 2740, 2774, 2828, 2833; , §§ 10502(d)(11), 10704(a), , , 1330–461; , §§ 1011B(a)(10), 1017(b), 1018(u)(36), title III, § 3021(a)(10), , , 3575, 3592, 3630; , , ; , §§ 7208(b)(2), 7841(d)(5), , , 2428; , , ; , , ; , §§ 1314(a), (b), , ; , §§ 1455(c), (d)(2), 1704(s), , , 1887; , (b), title XVI, § 1602(d)(2)(B), , , 1094; , (C), , ; , §§ 1(c), 2(c), 3(c), , , 482, 483; , , ; , §§ 1201(b)(2), 1223(d), , , 1091; , div. B, title II, §§ 206(c)(4), 208(b), , , 4071, 4072; , , ; , , ; , §§ 11002(d)(1)(LL), 13603(e), , , 2164; , (300), , ; –(c), , .)
Inflation Adjusted Items for Certain Years
section 1 of this titleFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under .
Editorial Notes
Codification
Pub. L. 109–280Sections 1201(b)(2) and 1223(d) of , which directed the amendment of section 6652 without specifying the act to be amended, were executed to this section, which is section 6652 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
Pub. L. 101–140, § 203(a)(1)section 1151(b) of Pub. L. 99–514lPub. L. 99–514lPub. L. 100–203Pub. L. 100–647Pub. L. 101–239, amended this section to read as if the amendments made by (enacting subsec. ()) had not been enacted. Subsequent to enactment by , subsec. () was amended by , , and . See 1989, 1988, and 1987 Amendment notes below.
Amendments
Pub. L. 116–94, § 403(b)(2)2019—Subsec. (d)(1). , substituted “$50,000” for “$5,000”.
Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”.
Pub. L. 116–94, § 403(b)(3)Subsec. (d)(2). , substituted “$10,000” for “$1,000”.
Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”.
Pub. L. 116–94, § 403(a)Subsec. (e). , substituted “$250” for “$25” and “$150,000” for “$15,000”.
Pub. L. 116–94, § 403(c)Subsec. (h). , substituted “$100” for “$10” and “$50,000” for “$5,000”.
Pub. L. 115–141, § 401(a)(299)(B)2018—Subsec. (c)(7)(A). , inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.
Pub. L. 115–141, § 401(a)(300)Subsec. (e). , substituted “section 6724(d)(2)(AA)” for “section 6724(d)(2)(Y)”.
Pub. L. 115–97, § 11002(d)(1)(LL)2017—Subsec. (c)(7)(A). , substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
Pub. L. 115–97, § 13603(e)Subsec. (p). , added subsec. (p).
oPub. L. 114–255o2016—Subsec. (). added subsec. ().
Pub. L. 114–1132015—Subsec. (c)(4) to (7). added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.
Pub. L. 113–295, § 208(b)(2)(A)2014—Subsec. (c)(1)(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”.
Pub. L. 113–295, § 208(b)(2)(B)Subsec. (c)(2)(C)(ii). , 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”.
Pub. L. 113–295, § 208(b)(1)Subsec. (c)(6). , added par. (6).
Pub. L. 113–295, § 221(a)(39)(B)Subsec. (g). , 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.”
Pub. L. 113–295, § 206(c)(4)Subsec. (n). , added subsec. (n).
Pub. L. 109–222, § 516(c)(2)2006—Subsec. (c)(1). , substituted “6033(a)(1)” for “6033” wherever appearing in heading and text.
Pub. L. 109–280, § 1223(d)Subsec. (c)(1)(E). , added subpar. (E). See Codification note above.
Pub. L. 109–280, § 1201(b)(2)Subsec. (c)(2)(C). , added subpar. (C). See Codification note above.
Pub. L. 109–222, § 516(c)(1)Subsec. (c)(3) to (5). , added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.
Pub. L. 106–230, § 3(c)(4)2000—Subsec. (c)(1). , inserted “or 6012(a)(6)” after “section 6033” in heading.
Pub. L. 106–230, § 3(c)(3)Subsec. (c)(1)(A). , inserted “or section 6012(a)(6)” after “section 6033” in last sentence.
Pub. L. 106–230, § 3(c)(1)Subsec. (c)(1)(A)(i). , inserted “or section 6012(a)(6) (relating to returns by political organizations)” after “organizations)”.
Pub. L. 106–230, § 3(c)(2)Subsec. (c)(1)(A)(ii). , inserted “or section 6012(a)(6)” after “section 6033”.
Pub. L. 106–230, § 2(c)Subsec. (c)(1)(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”.
Pub. L. 106–230, § 1(c)Subsec. (c)(1)(D). , in heading inserted “and notice of status” after “exemption” and in text inserted “or notice materials (as defined in such section)” after “section)”.
Pub. L. 105–277, § 1004(b)(2)(B)1998—Subsec. (c)(1)(C). , 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)”.
Pub. L. 105–277, § 1004(b)(2)(C)Subsec. (c)(1)(D). , 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)”.
Pub. L. 105–34, § 1602(d)(2)(B)1997—Subsec. (e). , substituted “section 6724(d)(2)(Y)” for “section 6724(d)(2)(X)”.
Pub. L. 105–34, § 1281(a)Subsec. (g). , 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.”
Pub. L. 105–34, § 1281(b)Subsec. (k). , 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.”
Pub. L. 104–1681996—Subsec. (c)(1)(A). 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.”
Pub. L. 104–188, § 1704(s)(1)Subsec. (c)(1)(C). , substituted “$20” for “$10” and “$10,000” for “$5,000”.
Pub. L. 104–188, § 1704(s)(2)Subsec. (c)(1)(D). , substituted “$20” for “$10”.
Pub. L. 104–188, § 1455(d)(2)Subsec. (e). , 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).”
Pub. L. 104–188, § 1455(c)Subsec. (i). , substituted “$100” and “$50,000” for “the $10” and “$5,000”, respectively.
Pub. L. 103–661993—Subsec. (k). , 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.
Pub. L. 102–3181992—Subsec. (h). substituted “3405(e)(10)(B)” for “3405(d)(10)(B)”.
Pub. L. 101–239, § 7841(d)(5)(B)l1989—Subsec. (k). , redesignated the subsec. (k), relating to alcohol and tobacco taxes, as ().
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.
Pub. L. 101–140Pub. L. 99–514, § 1151(b) amended this section to read as if amendments by , had not been enacted, see Codification note above and 1986 Amendment note below.
lPub. L. 101–239, § 7208(b)(2)llSubsec. (). , added subsec. () and redesignated former subsec. () as (m).
Pub. L. 101–239, § 7841(d)(5)(B)l, redesignated subsec. (k), relating to alcohol and tobacco taxes, as ().
Pub. L. 101–239, § 7208(b)(2)lSubsec. (m). , redesignated subsec. () as (m).
Pub. L. 100–647, § 1017(b)Pub. L. 100–203, § 10502(d)(11)1988—Subsec. (j). , amended subsec. (j) as it existed prior to its repeal by , by inserting “(and the corresponding provision of section 4041(d)(1))” after “section 4041(a)(1)”, see 1987 Amendment note below.
Pub. L. 100–647, § 3021(a)(10)Subsec. (k)(2)(B). , 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.
Pub. L. 100–647, § 1011B(a)(10), substituted “subsection (g)(3)(C)(i)” for “subsection (g)(3)”. See Codification note above.
Pub. L. 100–647, § 1018(u)(36)Subsec. (k)(4). , substituted “or part II of subchapter B of this chapter” for “or section 6678”. See Codification note above.
Pub. L. 100–203, § 10704(a)1987—Subsec. (c). , amended subsec. (c) generally, revising and restating as pars. (1) to (4) provisions of former pars. (1) to (3).
Pub. L. 100–203, § 10502(d)(11)section 1702(b) of Pub. L. 99–514Subsec. (j). , struck out subsec. (j), as added by , which related to failure to give written notice to certain sellers of diesel fuel.
lPub. L. 100–203, § 10502(d)(11)llSubsecs. (k), (). , redesignated subsec. (), relating to information with respect to includible employee benefits, as (k), and directed the redesignation of a nonexistent subsec. (m) as (). See Codification note above.
Pub. L. 99–514, § 1501(d)(1)(A)1986—Subsec. (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.
Pub. L. 99–514, § 1811(c)(2), inserted “(other than by subsection (d) of such section)” in par. (3)(A)(ii).
Pub. L. 99–514, § 1501(d)(1)(A)(i)Subsecs. (b) to (f). , redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former subsec. (b) redesignated (a).
Pub. L. 99–514, § 1501(d)(1)(A)(i)Subsec. (g). , redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f).
Pub. L. 99–514, § 1810(f)(9)(C), struck out “etc.,” after “Returns” in heading.
Pub. L. 99–514, § 1810(f)(9)(A)Subsec. (g)(1). , 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”.
Pub. L. 99–514, § 1810(f)(9)(B)Subsec. (g)(3). , 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”.
Pub. L. 99–514, § 1501(d)(1)(A)(i)Subsecs. (h), (i). , redesignated subsecs. (i) and (j) as (h) and (i), respectively. Former subsec. (h) redesignated (g).
Pub. L. 99–514, § 1702(b)Subsec. (j). , 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).
Pub. L. 99–514, § 1301(g), added subsec. (j) relating to failure to file certification with respect to certain residential projects.
Pub. L. 99–514, § 1501(d)(1)(A)(i)section 1301(g) of Pub. L. 99–514section 1702(b) of Pub. L. 99–514, 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 , and also by , both of which added a new subsec. (j), see above.
Pub. L. 99–514, § 1501(d)(1)(A)(i)section 1301(g) of Pub. L. 99–514section 1702(b) of Pub. L. 99–514Subsec. (k). , redesignated subsec. (k), relating to alcohol and tobacco taxes, as (j). Subsequently, such subsec. (j) was redesignated as subsec. (k) by , and also by .
lPub. L. 99–514, § 1151(b)llSubsecs. (), (m). , directed the redesignation of a nonexistent subsec. () as (m), and added a new subsec. () relating to information with respect to includible employee benefits.
Pub. L. 98–369, § 145(b)(1)1984—Subsec. (a)(1)(B)(v). , added cl. (v).
Pub. L. 98–369, § 146(b)(1)Subsec. (a)(1)(B)(vi). , added cl. (vi).
Pub. L. 98–369, § 148(b)(1)Subsec. (a)(1)(B)(vii). , added cl. (vii).
Pub. L. 98–369, § 149(b)(1)Subsec. (a)(1)(B)(viii). , added cl. (viii).
Pub. L. 98–369, § 155(b)(2)(A)Subsec. (a)(1)(B)(ix). , added cl. (ix).
Pub. L. 98–369, § 148(b)(2)Subsec. (a)(3)(A)(iii). , substituted “, 6050I, or 6050J” for “or 6050I”.
Pub. L. 98–369, § 146(b)(2), substituted “, 6050H or 6050I” for “or section 6050H”.
Pub. L. 98–369, § 145(b)(2), inserted “or section 6050H” after “section 6041A(b)”.
Pub. L. 98–611, § 1(d)(2)Pub. L. 98–612, § 1(b)(2)Subsec. (f). , and , 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)”.
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.
Pub. L. 98–369, § 531(b)(4)(B)(ii), inserted “; etc.” in heading.
Pub. L. 98–369, § 491(d)(50), struck out “and bond purchase” after “trusts and annuity”.
Pub. L. 98–369, § 714(j)(3)Subsec. (i). , added subsec. (i). Former subsec. (i), relating to alcohol and tobacco taxes, redesignated (j).
Pub. L. 98–397, § 207(b)Subsec. (j). , added subsec. (j). Former subsec. (j), relating to alcohol and tobacco taxes, redesignated (k).
Pub. L. 98–369, § 714(j)(3), redesignated former subsec. (i), relating to alcohol and tobacco taxes, as (j).
Pub. L. 98–397, § 207(b)Subsec. (k). , redesignated subsec. (j), relating to alcohol and tobacco taxes, as (k).
Pub. L. 98–67, § 105(b)(1)(B)1983—Subsec. (a)(1)(A). , 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)”.
Pub. L. 98–67, § 105(b)(1)(A)Subsec. (a)(2), (3). , (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).
Pub. L. 97–448section 315(a) of Pub. L. 97–248Subsec. (a). , 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 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)”.
Pub. L. 97–248, § 315(a)1982—Subsec. (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).
Pub. L. 97–248, § 309(b)(2)Subsec. (b). , 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.
Pub. L. 97–248, § 315(b)Subsec. (f). , substituted “$25” and “$15,000” for “$10” and “$5,000”, respectively.
Pub. L. 97–34, § 723(a)(4)1981—Subsec. (a). , inserted in heading “information at source,” before “payments of dividends”.
Pub. L. 97–34, § 723(a)(1)Subsec. (a)(1). , added subpars. (A), (E), and (F), and redesignated former subpars. (A) to (C) as (B) to (D), respectively.
Pub. L. 97–34, § 723(a)(3)Subsec. (b). , 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.
Pub. L. 97–34, § 311(f)Subsecs. (h), (i). , added subsec. (h) and redesignated former subsec. (h) as (i).
Pub. L. 96–2231980—Subsec. (b). inserted reference to statement required by section 6050C (relating to information regarding windfall profit tax on crude oil).
Pub. L. 96–603Subsec. (d)(3). 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”.
Pub. L. 96–499Subsecs. (g), (h). added subsec. (g) and redesignated former subsec. (g) as (h).
Pub. L. 96–1671979—Subsec. (a). 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)”.
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455Subsec. (b). , §§ 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”.
Pub. L. 94–455, § 1906(b)(13)(A)Subsecs. (d) to (f). , struck out “or his delegate” after “Secretary” wherever appearing.
Pub. L. 93–406, § 1031(b)(1)(B)(i)1974—, inserted “, registration statements, etc.” in section catchline.
Pub. L. 93–406, § 1031(b)(1)(A)Subsecs. (e) to (g). , added subsecs. (e) and (f) and redesignated former subsec. (e) as (g).
Pub. L. 91–1721969—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).
Pub. L. 89–97, § 313(e)(2)(B)1965—Subsec. (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),”.
Pub. L. 89–212Subsec. (c). inserted “or which are compensation (as defined in section 3231(e))” and “or section 3201 (as the case may be)”.
Pub. L. 89–97, § 313(e)(3), added subsec. (c). Former subsec. (c) redesignated (d).
Pub. L. 89–97, § 313(e)(3)Subsec. (d). , redesignated former subsec. (c) as (d).
Pub. L. 88–2721964—Subsec. (a). 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.
Pub. L. 87–8341962—Subsec. (a). added subsec. (a). Former subsec. (a) redesignated (b).
Pub. L. 87–834Subsec. (b). 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).
Pub. L. 87–834Subsec. (c). redesignated former subsec. (b) as (c).
Pub. L. 85–8661958—Subsec. (a). 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),”.
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Pub. L. 116–94, div. O, title IV, § 403(d)133 Stat. 3180
Effective Date of 2017 Amendment
section 11002(d)(1)(LL) of Pub. L. 115–97section 11002(e) of Pub. L. 115–97section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
section 13603(e) of Pub. L. 115–97section 13603(f)(2) of Pub. L. 115–97section 83 of this titleAmendment by applicable to failures to provide notice after , see , set out as a note under .
Effective Date of 2016 Amendment
Pub. L. 114–255section 18001(a)(7)(D) of Pub. L. 114–255section 36B of this titleAmendment by applicable to notices with respect to years beginning after , see , set out in a note under .
Effective Date of 2015 Amendment
Pub. L. 114–113section 501(c)(4) of this titlesection 405(f) of Pub. L. 114–113section 506 of this titleAmendment by applicable to organizations which are described in and organized after , and to certain then-existing organizations, see , set out as an Effective Date note under .
Effective Date of 2014 Amendment
section 221(a)(39)(B) of Pub. L. 113–295section 221(b) of div. A of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .
section 206(c)(4) of Pub. L. 113–295section 206(g)(1) of div. B of Pub. L. 113–295section 3302 of this titleAmendment by applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after , see , set out as a note under .
section 208(b) of div. B of Pub. L. 113–295section 208(h) of div. B of Pub. L. 113–295section 6651 of this titleAmendment by applicable to returns required to be filed, and statements required to be furnished, after , see , set out as a note under .
Effective Date of 2006 Amendment
section 1201(b)(2) of Pub. L. 109–280section 1201(c)(2) of Pub. L. 109–280section 6034 of this titleAmendment by applicable to returns for taxable years beginning after , see , set out as a note under .
section 1223(d) of Pub. L. 109–280section 1223(f) of Pub. L. 109–280section 6033 of this titleAmendment by applicable to notices and returns with respect to annual periods beginning after 2006, see , set out as a note under .
Pub. L. 109–222section 516(d)(2) of Pub. L. 109–222section 4965 of this titleAmendment by applicable to disclosures the due date for which are after , see , set out as an Effective Date note under .
Effective Date of 2000 Amendment
section 1(c) of Pub. L. 106–230section 1(d) of Pub. L. 106–230section 527 of this titleAmendment by effective , see , set out as a note under .
section 3(c) of Pub. L. 106–230section 3(d) of Pub. L. 106–230section 6012 of this titleAmendment by applicable to returns for taxable years beginning after , see , set out as a note under .
Effective Date of 1998 Amendment
Pub. L. 105–277section 6104(d)(4) of this titlesection 1004(b)(3) of Pub. L. 105–277section 6104 of this titleAmendment by applicable to requests made after the later of , or the 60th day after the Secretary of the Treasury first issues the regulations referred to in , see , set out as a note under .
Effective Date of 1997 Amendment
Pub. L. 105–34, title XII, § 1281(e)111 Stat. 1037
section 1602(d)(2)(B) of Pub. L. 105–34Pub. L. 104–191section 1602(i) of Pub. L. 105–34section 26 of this titleAmendment by effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, , to which such amendment relates, see , set out as a note under .
Effective Date of 1996 Amendments
Pub. L. 104–188section 1455(e) of Pub. L. 104–188section 408 of this titleAmendment by section 1455(c), (d)(2) of applicable to returns, reports, and other statements the due date for which (determined without regard to extensions) is after , see , set out as a note under .
Pub. L. 104–168, title XIII, § 1314(c)110 Stat. 1481
Effective Date of 1993 Amendment
Pub. L. 103–66section 13113(e) of Pub. L. 103–66section 53 of this titleAmendment by applicable to stock issued after , see , set out as a note under .
Effective Date of 1992 Amendment
Pub. L. 102–318section 522(d) of Pub. L. 102–318section 401 of this titleAmendment by applicable, except as otherwise provided, to distributions after , see , set out as a note under .
Effective Date of 1989 Amendments
section 7208(b)(2) of Pub. L. 101–239section 7208(b)(4) of Pub. L. 101–239section 6043 of this titleAmendment by applicable to transactions after , see , set out as a note under .
Pub. L. 101–140section 1151 of Pub. L. 99–514section 203(c) of Pub. L. 101–140section 79 of this titleAmendment by effective as if included in , see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by sections 1011B(a)(10), 1017(b), 1018(u)(36) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
section 3021(a)(10) of Pub. L. 100–647section 1151 of Pub. L. 99–514section 3021(d)(1) of Pub. L. 100–647section 129 of this titleAmendment by effective as if included in the amendments by , see , set out as a note under .
Effective Date of 1987 Amendment
section 10502(d)(11) of Pub. L. 100–203section 10502(e) of Pub. L. 100–203section 40 of this titleAmendment by applicable to sales after , see , set out as a note under .
Pub. L. 100–203, title X, § 10704(d)101 Stat. 1330–463
Effective Date of 1986 Amendment
section 1151(b) of Pub. L. 99–514section 1151(k) of Pub. L. 99–514section 79 of this titleAmendment by applicable to years beginning after , with certain qualifications and exceptions, see , as amended, set out as a note under .
section 1301(g) of Pub. L. 99–514Pub. L. 99–514section 141 of this titleAmendment by applicable to bonds issued after , except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under .
section 1501(d)(1)(A) of Pub. L. 99–514section 1501(e) of Pub. L. 99–514section 6721 of this titleAmendment by applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as an Effective Date note under .
section 1702(b) of Pub. L. 99–514section 1702(c) of Pub. L. 99–514section 4041 of this titleAmendment by applicable to sales after first calendar quarter beginning more than 60 days after , see , set out as a note under .
Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by sections 1810(f)(9) and 1811(c)(2) of effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
Effective Date of 1984 Amendments
Pub. L. 98–612section 1(d)(2) of Pub. L. 98–61298 Stat. 3181Amendment by effective , see , , .
Pub. L. 98–611section 1(g)(2) of Pub. L. 98–611section 127 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 98–397section 302(c) of Pub. L. 98–397section 1001 of Title 29Amendment by applicable to distributions after , see , set out as a note under , Labor.
Pub. L. 98–369section 145(d) of Pub. L. 98–369section 6050H of this titleAmendment by section 145(b)(1), (2) of applicable to amounts received after , see , set out as an Effective Date note under .
Pub. L. 98–369section 146(d) of Pub. L. 98–369section 6050I of this titleAmendment by section 146(b)(1), (2) of applicable to amounts received after , see , set out as an Effective Date note under .
Pub. L. 98–369section 148(d) of Pub. L. 98–369section 6050J of this titleAmendment by section 148(b)(1), (2) of applicable with respect to acquisitions of property and abandonments of property after , see , set out as an Effective Date note under .
section 149(b)(1) of Pub. L. 98–369section 149(d) of Pub. L. 98–369section 6050K of this titleAmendment by applicable with respect to exchanges after , see , set out as an Effective Date note under .
section 155(b)(2)(A) of Pub. L. 98–369section 155(d)(1) of Pub. L. 98–369section 6050L of this titleAmendment by applicable to contributions made after , in taxable years ending after such date, see , set out as an Effective Date note under .
section 491(d)(50) of Pub. L. 98–369section 491(f)(1) of Pub. L. 98–369section 62 of this titleAmendment by applicable to obligations issued after , see , set out as a note under .
section 531(b)(4)(B) of Pub. L. 98–369section 531(h) of Pub. L. 98–369section 132 of this titleAmendment by effective , see , set out as an Effective Date note under .
section 714(j)(3) of Pub. L. 98–369Pub. L. 97–248section 715 of Pub. L. 98–369section 31 of this titleAmendment by effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see , set out as a note under .
Effective Date of 1983 Amendments
Pub. L. 98–67section 110(a) of Pub. L. 98–67section 31 of this titleAmendment by applicable with respect to payments made after , see , set out as a note under .
Pub. L. 97–448, title II, § 203(a)96 Stat. 2397Pub. L. 99–514, § 2100 Stat. 2095
General Rule .—
Exceptions.—
Definition of independent producer .—
Penalty provision .—
Amendments to section 613a.—
No withholding by reason of condensate provision .—
Effective Date of 1982 Amendment
section 309(b)(2) of Pub. L. 97–248section 309(c) of Pub. L. 97–248section 6049 of this titleAmendment by applicable to amounts paid (or treated as paid) after , see , set out as a note under .
Pub. L. 97–248, title III, § 315(d)96 Stat. 607
Effective Date of 1981 Amendment
section 311(f) of Pub. L. 97–34section 311(i)(1) of Pub. L. 97–34section 219 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 97–34, title VII, § 723(c)95 Stat. 344
Effective Date of 1980 Amendments
Pub. L. 96–603section 1(f) of Pub. L. 96–603section 6033 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 96–499section 1125(b) of Pub. L. 96–499section 897 of this titleAmendment by , applicable to 1980 and subsequent calendar years, with 1980 being treated as beginning on , and ending on , see , set out as an Effective Date note under .
Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .
Effective Date of 1979 Amendment
Pub. L. 96–167, § 7(c)93 Stat. 1277
Effective Date of 1976 Amendment
Pub. L. 94–455section 1207(f)(4) of Pub. L. 94–455section 3121 of this titleAmendment by section 1207(e)(3)(B), (C) of applicable to calendar years beginning after , see , set out as a note under .
Effective Date of 1974 Amendment
Pub. L. 93–406section 1034 of Pub. L. 93–406section 6057 of this titleAmendment by effective , see , set out as an Effective Date note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 101(k)(2)(B) of Pub. L. 91–172section 4940 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .
Effective Date of 1965 Amendments
Pub. L. 89–212section 6 of Pub. L. 89–212section 3201 of this titleAmendment by effective only with respect to tips received after 1965, see , set out as a note under .
Pub. L. 89–97section 313(f) of Pub. L. 89–97section 6053 of this titleAmendment by applicable only with respect to tips received by employees after 1965, see , set out as an Effective Date note under .
Effective Date of 1964 Amendment
Pub. L. 88–272section 204(d) of Pub. L. 88–272section 79 of this titleAmendment by applicable to group-term life insurance provided after , in taxable years ending after such date, see , set out as an Effective Date note under .
Pub. L. 88–272section 221(e) of Pub. L. 88–272section 421 of this titleAmendment by applicable to taxable years ending after , except for par. (2) of subsec. (a) which shall apply to stock transferred pursuant to options exercised on or after , see , set out as a note under .
Effective Date of 1962 Amendment
Pub. L. 87–834section 6044(b) of this titlesection 19(h) of Pub. L. 87–834section 6042 of this titleAmendment by applicable to payments of dividends and interest made on or after , and to payments of amounts described in made on or after , with respect to patronage occurring on or after the first day of the first taxable year of the cooperative beginning on or after , see , set out as a note under .
Effective Date of 1958 Amendment
Pub. L. 85–866section 1(c)(2) of Pub. L. 85–866section 165 of this titleAmendment by effective , see , set out as a note under .
Section 1151 of Pub. L. 99–514Nonenforcement of Amendment Made by for Fiscal Year 1990
Pub. L. 101–136section 1151 of Pub. L. 99–514section 528 of Pub. L. 101–136section 89 of this titleNo monies appropriated by to be used to implement or enforce or the amendments made by such section, see , set out as a note under .
Plan Amendments Not Required Until January 1, 1998
Pub. L. 104–188section 1465 of Pub. L. 104–188section 401 of this titleFor provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after , see , set out as a note under .
Plan Amendments Not Required Until January 1, 1994
Pub. L. 102–318section 523 of Pub. L. 102–318section 401 of this titleFor provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , set out as a note under .
Plan Amendments Not Required Until January 1, 1989
Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .