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(3) for failure to file a disclosure required under § 6033(a)(2): Scenario Daily Penalty Maximum Penalty Tax–exempt entity (§ 6652(c)(3)(A)) $105 $53,000 Failure to comply with written demand (§ 6652(c)(3)(B)(ii)) $105 $10,500

.54 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 2020, the penalty amounts under § 6695 are: Scenario Per Return or Claim for Refund Maximum Penalty Failure to furnish copy to taxpayer (§ 6695(a)) $50 $26,500 Failure to sign return (§ 6695(b)) $50 $26,500 Failure to furnish identifying number (§ 6695(c)) $50 $26,500 Failure to retain copy or list (§ 6695(d)) $50 $26,500 Failure to file correct information returns (§ 6695(e)) $50 per return and item in return $26,500 Negotiation of check (§ 6695(f)) $530 per check No limit Failure to be diligent in determining eligibility for head of household filing status, child tax credit, American opportunity tax credit, and earned income credit (§ 6695(g)) $530 per failure No limit

.55 Failure to File Partnership Return. In the case of any return required to be filed in 2020, the dollar amount used to determine the amount of the penalty under § 6698(b)(1) is $205. .56 Failure to File S Corporation Return. In the case of any return required to be filed in 2020, the dollar amount used to determine the amount of the penalty under § 6699(b)(1) is $205. .57 Failure to File Correct Information Returns. In the case of any failure relating to a return required to be filed in 2020, the penalty amounts under § 6721 are:

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(3) for failure to file a disclosure required under § 6033(a)(2): Scenario Daily Penalty Maximum Penalty Tax–exempt entity (§ 6652(c)(3)(A)) $105 $53,000 Failure to comply with written demand (§ 6652(c)(3)(B)(ii)) $105 $10,500

.54 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 2020, the penalty amounts under § 6695 are: Scenario Per Return or Claim for Refund Maximum Penalty Failure to furnish copy to taxpayer (§ 6695(a)) $50 $26,500 Failure to sign return (§ 6695(b)) $50 $26,500 Failure to furnish identifying number (§ 6695(c)) $50 $26,500 Failure to retain copy or list (§ 6695(d)) $50 $26,500 Failure to file correct information returns (§ 6695(e)) $50 per return and item in return $26,500 Negotiation of check (§ 6695(f)) $530 per check No limit Failure to be diligent in determining eligibility for head of household filing status, child tax credit, American opportunity tax credit, and earned income credit (§ 6695(g)) $530 per failure No limit

.55 Failure to File Partnership Return. In the case of any return required to be filed in 2020, the dollar amount used to determine the amount of the penalty under § 6698(b)(1) is $205. .56 Failure to File S Corporation Return. In the case of any return required to be filed in 2020, the dollar amount used to determine the amount of the penalty under § 6699(b)(1) is $205. .57 Failure to File Correct Information Returns. In the case of any failure relating to a return required to be filed in 2020, the penalty amounts under § 6721 are: