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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 $6,500 Managers (§ 6652(c)(2)(B)) $10 $6,500 Split-Interest Trust (§ 6652(c)(2)(C)(ii)) $25 $13,000 Any trust with gross income exceeding $334,500 (§ 6652(c)(2)(C)(ii)) $130 $66,500

(3) for failure to file a disclosure required under § 6033(a)(2): Scenario Daily Penalty Maximum Penalty Tax–exempt entity (§ 6652(c)(3)(A)) $130 $66,500 Failure to comply with written demand (§ 6652(c)(3)(B)(ii)) $130 $13,000

.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 2027, the penalty amounts under § 6695 are:

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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 $6,500 Managers (§ 6652(c)(2)(B)) $10 $6,500 Split-Interest Trust (§ 6652(c)(2)(C)(ii)) $25 $13,000 Any trust with gross income exceeding $334,500 (§ 6652(c)(2)(C)(ii)) $130 $66,500

(3) for failure to file a disclosure required under § 6033(a)(2): Scenario Daily Penalty Maximum Penalty Tax–exempt entity (§ 6652(c)(3)(A)) $130 $66,500 Failure to comply with written demand (§ 6652(c)(3)(B)(ii)) $130 $13,000

.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 2027, the penalty amounts under § 6695 are: