Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B—Assessable Penalties > PART I—GENERAL PROVISIONS

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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In addition to any criminal penalty provided by law, any person required to file a return under section 6046 or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $10,000, unless it is shown that such failure is due to reasonable cause.

(Added Pub. L. 87–834, § 20(c) , Oct. 16, 1962 , 76 Stat. 1062 ; amended Pub. L. 91–172, title I, § 101(j)(54) , Dec. 30, 1969 , 83 Stat. 532 ; Pub. L. 93–406, title II, § 1016(a)(22) , Sept. 2, 1974 , 88 Stat. 931 ; Pub. L. 97–248, title III, § 340(b)(1) , (2), title IV, § 405(b), (c)(2), Sept. 3, 1982 , 96 Stat. 634 , 670; Pub. L. 97–448, title III, § 306(c)(2) , Jan. 12, 1983 , 96 Stat. 2406 ; Pub. L. 105–34, title XI, § 1143(b) , Aug. 5, 1997 , 111 Stat. 983 ; Pub. L. 108–357, title IV, § 413(c)(29) , Oct. 22, 2004 , 118 Stat. 1509 ; Pub. L. 115–141, div. U, title IV, § 401(a)(308) , Mar. 23, 2018 , 132 Stat. 1199 .)

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