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Treasury Regulations · 26 CFR Part 1

Additions to the tax, additional amounts, and assessable penalties (§§ 1.6654-1 to 1.6851-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6654-1 Addition to the tax in the case of an individual.
  2. § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
  3. § 1.6654-3 Short taxable years of individuals.
  4. § 1.6654-4 [Reserved]
  5. § 1.6654-5 Payments of estimated tax.
  6. § 1.6654-6 Nonresident alien individuals.
  7. § 1.6654-7 Applicability.
  8. § 1.6655-0 Table of contents.
  9. § 1.6655-1 Addition to the tax in the case of a corporation.
  10. § 1.6655-2 Annualized income installment method.
  11. § 1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
  12. § 1.6655-3 Adjusted seasonal installment method.
  13. § 1.6655-4 Large corporations.
  14. § 1.6655-5 Short taxable year.
  15. § 1.6655-6 Methods of accounting.
  16. § 1.6655-7 Addition to tax on account of excessive adjustment under section 6425.
  17. § 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
  18. § 1.6662-0 Table of contents.
  19. § 1.6662-1 Overview of the accuracy-related penalty.
  20. § 1.6662-2 Accuracy-related penalty.
  21. § 1.6662-3 Negligence or disregard of rules or regulations.
  22. § 1.6662-4 Substantial understatement of income tax.
  23. § 1.6662-5 Substantial and gross valuation misstatements under chapter 1.
  24. § 1.6662-5T Substantial and gross valuation misstatements under chapter 1 (temporary).
  25. § 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments.
  26. § 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
  27. § 1.6662-9 Inconsistent estate basis reporting.
  28. § 1.6664-0 Table of contents.
  29. § 1.6664-1 Accuracy-related and fraud penalties; definitions, effective date and special rules.
  30. § 1.6664-2 Underpayment.
  31. § 1.6664-3 Ordering rules for determining the total amount of penalties imposed.
  32. § 1.6664-4 Reasonable cause and good faith exception to section 6662 penalties.
  33. § 1.6664-4T Reasonable cause and good faith exception to section 6662 penalties.
  34. § 1.6694-0 Table of contents.
  35. § 1.6694-1 Section 6694 penalties applicable to tax return preparers.
  36. § 1.6694-2 Penalty for understatement due to an unreasonable position.
  37. § 1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  38. § 1.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
  39. § 1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
  40. § 1.6695-2 Tax return preparer due diligence requirements for certain tax returns and claims.
  41. § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
  42. § 1.6709-1T Penalties with respect to mortgage credit certificates (temporary).
  43. § 1.6851-1 Termination assessments of income tax.
  44. § 1.6851-2 Certificates of compliance with income tax laws by departing aliens.
  45. § 1.6851-3 Furnishing of bond to insure payment; cross reference.