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Scenario Daily Penalty Maximum Penalty Tax–exempt entity (§ 6652(c)(3)(A)) $100 $51,000 Failure to comply with written demand (§ 6652(c)(3)(B)(ii)) $100 $10,000

.45 Other Assessable Penalties With Respect to the Preparation of Tax Returns for Other Persons. For tax years beginning in 2016, the penalty amounts under § 6695 are: Scenario Per Return or Claim for Refund Maximum Penalty Failure to furnish copy to taxpayer (§ 6695(a)) $50 $25,500 Failure to sign return (§ 6695(b)) $50 $25,500 Failure to furnish identifying number (§ 6695(c)) $50 $25,500 Failure to retain copy or list (§ 6695(d)) $50 $25,500 Failure to file correct information returns (§ 6695(e)) $50 per return or item in return $25,500 Negotiation of check (§ 6695(f)) $510 per check No limit Failure to be diligent in determining eligibility for earned income credit (§ 6695(g)) $510 No limit

.46 Failure to File Partnership Return. For tax years beginning in 2016, the dollar amount used to determine amount of the penalty under § 6698(b)(1) is $195. .47 Failure to File S Corporation Return. For tax years beginning in 2016, the dollar amount used to determine amount of the penalty under § 6699(b)(1) is $195. .48 Failure to File Correct Information Returns. For tax years beginning in 2016, the penalty amounts under § 6721 are: (1) for persons with average annual gross receipts for the most recent three taxable years of more than $5,000,000, for failure to file correct information returns are: Scenario Penalty Per Return Calendar Year Maximum