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Scenario Per Return or Claim for Refund Maximum Penalty Failure to furnish copy to taxpayer (§ 6695(a)) $65 $33,000 Failure to sign return (§ 6695(b)) $65 $33,000 Failure to furnish identifying number (§ 6695(c)) $65 $33,000 Failure to retain copy or list (§ 6695(d)) $65 $33,000 Failure to file correct information returns (§ 6695(e)) $65 per return and item in return $33,000 Negotiation of check (§ 6695(f)) $665 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)) $665 per failure No limit

.55 Failure to File Partnership Return. In the case of any return required to be filed in 2027, the dollar amount used to determine the amount of the penalty under § 6698(b)(1) is $260. .56 Failure to File S Corporation Return. In the case of any return required to be filed in 2027, the dollar amount used to determine the amount of the penalty under § 6699(b)(1) is $260. .57 Failure to File Correct Information Returns. In the case of any failure relating to a return required to be filed in 2027, the penalty amounts under § 6721 are: (1) for persons with average annual gross receipts for the most recent three taxable years of more than $5,000,000, for failure to file correct information returns:

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Scenario Per Return or Claim for Refund Maximum Penalty Failure to furnish copy to taxpayer (§ 6695(a)) $65 $33,000 Failure to sign return (§ 6695(b)) $65 $33,000 Failure to furnish identifying number (§ 6695(c)) $65 $33,000 Failure to retain copy or list (§ 6695(d)) $65 $33,000 Failure to file correct information returns (§ 6695(e)) $65 per return and item in return $33,000 Negotiation of check (§ 6695(f)) $665 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)) $665 per failure No limit

.55 Failure to File Partnership Return. In the case of any return required to be filed in 2027, the dollar amount used to determine the amount of the penalty under § 6698(b)(1) is $260. .56 Failure to File S Corporation Return. In the case of any return required to be filed in 2027, the dollar amount used to determine the amount of the penalty under § 6699(b)(1) is $260. .57 Failure to File Correct Information Returns. In the case of any failure relating to a return required to be filed in 2027, the penalty amounts under § 6721 are: (1) for persons with average annual gross receipts for the most recent three taxable years of more than $5,000,000, for failure to file correct information returns: