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(3) for failure to file correct payee statements due to intentional disregard of the requirement to furnish a payee statement (or the correct information reporting requirement): Scenario Penalty Per Return Calendar Year Maximum Statement other than a statement required under §§ 6045(b), 6041A(e) (in respect of a return required under § 6041A(b)), 6050H(d), 6050J(e), 6050K(b), or 6050L(c) (§ 6722(e)(2)(A)) Greater of (i) $560, or (ii) 10% of aggregate amount of items required to be reported correctly No limit Payee statement required under §§ 6045(b), 6050K(b), or 6050L(c) (§ 6722(e)(2)(B)) Greater of (i) $560, or (ii) 5% of aggregate amount of items required to be reported correctly

No limit

.59 Revocation or Denial of Passport in Case of Certain Tax Delinquencies. For calendar year 2020, the amount of a serious delinquent tax debt under § 7345 is $53,000. .60 Attorney Fee Awards. For fees incurred in calendar year 2020, the attorney fee award limitation under § 7430(c)(1)(B)(iii) is $210 per hour. .61 Periodic Payments Received Under Qualified Long-Term Care Insurance Contracts or Under Certain Life Insurance Contracts. For calendar year 2020, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $380. .62 Qualified Small Employer Health Reimbursement Arrangement. For taxable years beginning in 2020, to qualify as a qualified small employer health reimbursement