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(2) for persons with average annual gross receipts for the most recent 3 taxable years of $5,000,000 or less, for failure to furnish correct payee statements: Scenario Penalty Per Statement Calendar Year Maximum General Rule (§ 6722(d)(1)(A)) $340 $1,366,000 Corrected on or before 30 days after required furnishing date (§ 6722(d)(1)(B)) $60 $239,000 Corrected after 30th day but on or before August 1, 2026 (§ 6722(d)(1)(C)) $130 $683,000

(3) for failure to furnish correct payee statements due to intentional disregard of the requirement to furnish a payee statement (or the correct information reporting requirement): Scenario Penalty Per Statement Calendar Year Maximum Payee 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) $680, 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) $680, or (ii) 5% of aggregate amount of items required to be reported correctly

No limit

.60 Revocation or Denial of Passport in Case of Certain Tax Delinquencies. For calendar year 2025, the amount of a serious delinquent tax debt under § 7345 is $64,000. .61 Attorney Fee Awards. For fees incurred in calendar year 2025, the attorney fee award limitation under § 7430(c)(1)(B)(iii) is $250 per hour. .62 Periodic Payments Received Under Qualified Long-Term Care Insurance Contracts or Under Certain Life Insurance Contracts. For calendar year 2025, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments