Pub-103, Penalty for failure to file correct information return

Penalty rates for returns due on or after:

1. August 10, 2015 - to current
2. August 16, 2013 - August 9, 2015
3. January 1, 2005 - August 15, 2013
4. January 1, 2004 - December 31, 2004
5. January 1, 2001 - December 31, 2003
6. January 1, 1998 - December 31, 2000
7. January 1, 1994 - December 31, 1997

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.

$5 for each return or statement not timely filed up to a total of $25,000 during any calendar year. If a return is filed within 60 days of the due date, the penalty may be reduced by 50 percent.