Update to the 2020 General Instructions for Certain Information Returns to reflect the correct penalty amount for failure to file electronically

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

On page 9 of the 2020 General Instructions for Certain Information Returns, the maximum penalty amount for failure to file electronically should be $280. This amount is correctly listed on page 20 in part O. Penalties.