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(2) for failure to file a return required under § 6034 (relating to returns by certain trust) or § 6043(b) (relating to terminations, etc., of exempt organizations): Scenario Daily Penalty Maximum Penalty Organization or trust (§ 6652(c)(2)(A)) $10 $5,000 Managers (§ 6652(c)(2)(B)) $10 $5,000 Split-Interest Trust (§ 6652(c)(2)(C)(ii)) $20 $10,000 Any trust with gross receipts exceeding $262,000 (§ 6652(c)(2)(C)(ii))

$100

$52,000

(3) for failure to file a disclosure required under § 6033(a)(2): Scenario Daily Penalty Maximum Penalty Tax–exempt entity (§ 6652(c)(3)(A)) $100 $52,000 Failure to comply with written demand (§ 6652(c)(3)(B)(ii)) $100 $10,000

.48 Other Assessable Penalties With Respect to the Preparation of Tax Returns for Other Persons. In the case of any failure relating to a return or claim for refund filed in 2019, the penalty amounts under § 6695 are: Scenario Per Return or Claim for Refund Maximum Penalty Failure to furnish copy to taxpayer (§ 6695(a)) $50 $26,000 Failure to sign return (§ 6695(b)) $50 $26,000 Failure to furnish identifying number (§ 6695(c)) $50 $26,000 Failure to retain copy or list (§ 6695(d)) $50 $26,000 Failure to file correct information returns (§ 6695(e)) $50 per return and item in return $26,000 Negotiation of check (§ 6695(f)) $520 per check No limit Failure to be diligent in determining eligibility for child tax credit, American opportunity tax credit, and earned income credit (§ 6695(g)) $520 per return No limit