Treasury Regulations · 26 CFR
§ 301.6652-1. Failure to file certain information returns.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6652
Cite as 26 CFR § 301.6652-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 3, 1967 by 32 FR 15241
- Last amended
- August 27, 1980 by T.D. 7716
- Issued under
- 26 U.S.C. § 6652
- Length
- 1,154 words · about 5 min to read
- Cross-references
- cites 13 Code sections and 0 regulations; cited by 4
¶(a) Returns with respect to payments made in calendar years after 1962—
¶(1) Payments of dividends, interest, or patronage dividends aggregating $10 or more. In the case of each failure to file a statement required by—
¶(i) Section 6042(a)(1), relating to information returns with respect to payments of dividends aggregating $10 or more in a calendar year, in effect with respect to payments made after December 31, 1962,
¶(ii) Section 6044(a)(1), relating to information returns with respect to certain payments by cooperatives aggregating $10 or more in a calendar year, in effect with respect to payments made on or after the first day of the first taxable year of the cooperative beginning after December 31, 1962, with respect to patronage occurring on or after such first day, or
¶(iii) Section 6049(a)(1), relating to information returns with respect to payments of interest aggregating $10 or more in a calendar year, in effect with respect to payments made after December 31, 1962, and the regulations under such section, within the time prescribed for filing such statement (determined with regard to any extension of time for filing), there shall be paid by the person failing to so file the statement $10 for each such statement not so filed. However, the total amount imposed on the delinquent person for all such failures under section 6652(a) and this section during any calendar year shall not exceed $25,000.
¶(2) Other payments; statements with respect to tips. In the case of each failure—
¶(i) To file a statement of a payment made to another person required under authority of section 6041, relating to information returns with respect to certain information at source, or section 6051(d), relating to information returns with respect to payments of wages as defined in section 3401(a), or section 6050(a), relating to information returns with respect to remuneration of certain crew members defined in section 3121(b)(20), or
¶(ii) To furnish a statement required under authority of section 6053(b), relating to statements furnished by employers with respect to tips, or section 6050A(b), relating to statements furnished by fishing boat operators with respect to remuneration of certain crew members, within the time prescribed by regulations under those sections for filing such statements (determined with regard to any extension of time for filing),
There shall be paid by the person failing to so file the statement $1 for each such statement not so filed. However, the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $1,000.
¶(b) Returns with respect to payments made in calendar years before 1963 and to certain payments by cooperatives after 1962. In the case of each failure to file a statement, with respect to a payment to another person, required under authority of—
¶(4) Section 6051(d), relating to information returns with respect to payments of wages as defined in section 3401(a), in effect with respect to payments made before 1963,
and the regulations under such section, within the time prescribed for filing such statement (determined with regard to any extension of time for filing), there shall be paid by the person failing to so file such statement $1 for each such statement not so filed. However, the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $1,000.
¶(c) Returns with respect to reporting payments of wages in the form of group-term life insurance provided in a calendar year after December 31, 1963. In the case of each failure to file a return required by section 6052(a), relating to reporting payment of wages in the form of group-term life insurance provided for any employee on his life in a calendar year after December 31, 1963, and the regulations under such section, within the time prescribed for filing such return (determined with regard to any extension of time for filing), there shall be paid by the person failing to so file such return $10 for each such return not so filed. However, the total amount imposed on the delinquent person for all such failures under section 6652(a) and this section during any calendar year shall not exceed $25,000.
¶(d) Returns with respect to transfer of stock or record title thereto pursuant to options exercised on or after January 1, 1964. In the case of each failure to file a statement of the transfer of stock or of record title thereto as required by section 6039(a) and the regulations under such section within the time prescribed for filing such statement (determined with regard to any extension of time for filing), there shall be paid by the corporation failing to so file such statement, $10 for each such statement not so filed. However, the total amount imposed on the delinquent corporation for all such failures under section 6652(a) and this section during any calendar year shall not exceed $25,000.
¶(f) Showing of reasonable cause. The amount imposed by subsection (a), (b), or (c) of section 6652 shall not apply with respect to a failure to file a statement within the time prescribed if it is established to the satisfaction of the district director or the director of the Internal Revenue Service Center that such failure was due to reasonable cause and not to willful neglect. An affirmative showing of reasonable cause must be made in the form of a written statement, containing a declaration that it is made under the penalties of perjury, setting forth all the facts alleged as a reasonable cause.
¶(g) Alcohol and tobacco taxes. For penalties for failure to file certain information returns with respect to alcohol and tobacco taxes, see, generally, subtitle E of the Code.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7001, 34 FR 1006, Jan. 23, 1969; T.D. 7127, 36 FR 11503, June 15, 1971; T.D. 7716, 45 FR 57124, Aug. 27, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6042 Returns regarding payments of dividends and corporate earnings and profits
- § 6044 Returns regarding payments of patronage dividends
- § 6049 Returns regarding payments of interest
- § 6652 Failure to file certain information returns, registration statements, etc.
- § 6041 Information at source
- § 6051 Receipts for employees
- § 3401 Definitions
- § 6050 Repealed
- § 3121 Definitions
- § 6053 Reporting of tips
- § 6050A Reporting requirements of certain fishing boat operators
- § 6052 Returns regarding payment of wages in the form of group-term life insurance
- § 6039 Returns required in connection with certain options
Cited by 4 other regulations
- § 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- § 301.6011-13 Required use of electronic form for split-interest trust returns.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7716 (45 FR 57124)
- Amended by T.D. 7127 (36 FR 11503)
- Amended by T.D. 7001 (34 FR 1006)
- Issued (32 FR 15241)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
Nearby sections
- § 301.6651-1 Failure to file tax return or to pay tax.
- § 301.6652-1 Failure to file certain information returns.
- § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.
- § 301.6652-3 Failure to file information with respect to employee retirement benefit plan.
- § 301.6653-1 Failure to pay tax.
- § 301.6654-1 Failure by individual to pay estimated income tax.