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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 II—FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

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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No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.

(Added Pub. L. 99–514, title XV, § 1501(a) , Oct. 22, 1986 , 100 Stat. 2734 ; amended Pub. L. 100–418, title I, § 1941(b)(2)(M) , Aug. 23, 1988 , 102 Stat. 1323 ; Pub. L. 100–647, title I , §§ 1006(h)(3)(A), 1015(a), title III, § 3001(b)(1), (2), Nov. 10, 1988 , 102 Stat. 3410 , 3568, 3614; Pub. L. 101–239, title VII , §§ 7711(a), 7811(c)(3), 7813(a), Dec. 19, 1989 , 103 Stat. 2391 , 2407, 2412; Pub. L. 101–508, title XI , §§ 11212(e)(1), 11323(b)(2), (c)(2), Nov. 5, 1990 , 104 Stat. 1388–432 , 1388–465; Pub. L. 102–486, title XIX, § 1933(b) , Oct. 24, 1992 , 106 Stat. 3031 ; Pub. L. 103–66, title XIII, § 13252(b) , Aug. 10, 1993 , 107 Stat. 532 ; Pub. L. 103–322, title II, § 20415(b)(1) , (2), Sept. 13, 1994 , 108 Stat. 1833 ; Pub. L. 104–188, title I , §§ 1116(b)(2)(A), (B), 1455(a), 1615(a)(2)(B), 1702(b)(1), (c)(2), 1704(j)(3), 1901(c)(1), Aug. 20, 1996 , 110 Stat. 1764 , 1817, 1853, 1868, 1869, 1881, 1908; Pub. L. 104–191, title III, § 323(b) , Aug. 21, 1996 , 110 Stat. 2062 ; Pub. L. 105–34, title II, § 201(c)(2) , title XII, §§ 1213(b), 1223(b), title XVI, § 1602(d)(2)(A), Aug. 5, 1997 , 111 Stat. 805 , 1001, 1019, 1094; Pub. L. 105–206, title VI , §§ 6004(a)(3), 6010( o )(4)(B), (C), 6012(b)(5), (d), July 22, 1998 , 112 Stat. 792 , 816, 819; Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–647; Pub. L. 107–210, div. A, title II, § 202(c)(2) , Aug. 6, 2002 , 116 Stat. 962 ; Pub. L. 108–357, title VIII , §§ 805(b), 853(d)(2)(L), (M), Oct. 22, 2004 , 118 Stat. 1574 , 1613; Pub. L. 109–280, title VIII, § 844(d)(2) , title XII, § 1211(b)(1), Aug. 17, 2006 , 120 Stat. 1012 , 1073; Pub. L. 109–432, div. A, title IV, § 403(c)(1) , (2), Dec. 20, 2006 , 120 Stat. 2955 ; Pub. L. 110–172, § 11(b)(2) , Dec. 29, 2007 , 121 Stat. 2488 ; Pub. L. 110–289, div. C, title III, § 3091(b) , July 30, 2008 , 122 Stat. 2910 ; Pub. L. 110–343, div. B, title IV, § 403(c)(2) , (d)(2), Oct. 3, 2008 , 122 Stat. 3858 , 3860; Pub. L. 111–147, title V , §§ 501(c)(6), (7), 522(b), Mar. 18, 2010 , 124 Stat. 106 , 113; Pub. L. 111–148, title I , §§ 1502(b), 1514(b), title X, § 10108(j)(3)(E), (F), Mar. 23, 2010 , 124 Stat. 251 , 257, 915; Pub. L. 113–295, div. A, title II, § 220(x) , Dec. 19, 2014 , 128 Stat. 4036 ; Pub. L. 114–27, title VIII, § 805(a) , June 29, 2015 , 129 Stat. 416 ; Pub. L. 114–41, title II, § 2004(b)(2) , July 31, 2015 , 129 Stat. 456 ; Pub. L. 115–97, title I , §§ 11051(b)(2)(C), 13520(c)(1), Dec. 22, 2017 , 131 Stat. 2089 , 2150; Pub. L. 115–141, div. U, title II, § 206 ( o ), title IV, § 401(a)(315)–(320), Mar. 23, 2018 , 132 Stat. 1182 , 1199; Pub. L. 116–25, title II, § 2301(d) , July 1, 2019 , 133 Stat. 1013 ; Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(B) , Nov. 15, 2021 , 135 Stat. 1340 ; Pub. L. 117–328, div. T, title III , §§ 323(c), 334(d)(2), Dec. 29, 2022 , 136 Stat. 5357 , 5371; Pub. L. 119–21, title VII , §§ 70203(c)(2), 70421(d)(2)(B), July 4, 2025 , 139 Stat. 179 , 231.)

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