§6651 Failure to file tax return or to pay tax

Inflation Adjusted Items for Certain YearsFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

2019—Subsec. (a). Pub. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions. Pub. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions. Subsec. (j)(1). Pub. L. 116–94, § 402(b), substituted “$435” for “$330”. Pub. L. 116–25, § 3201(b), substituted “2020” for “2014”, “$330” for “$205”, and “2019” for “2013”. 2018—Subsec. (i). Pub. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j). Subsec. (j). Pub. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”, was executed by making the insertions in subsec. (j) to reflect the probable intent of Congress and the redesignation of subsec. (i) as (j) by Pub. L. 115–141, § 206(n)(1), effective as if included in Pub. L. 114–74. See Amendment and

of 2018 Amendment notes below. Pub. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j). 2017—Subsec. (i)(1). Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”. 2016—Subsec. (a). Pub. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions. Subsec. (i)(1). Pub. L. 114–125, § 921(b), substituted “$205” for “$135”. 2014—Subsec. (i). Pub. L. 113–295 added subsec. (i). 2008—Subsec. (a). Pub. L. 110–245 substituted “$135” for “$100” in concluding provisions. 1998—Subsec. (h). Pub. L. 105–206 added subsec. (h). 1996—Subsec. (a)(3). Pub. L. 104–168, § 303(b)(2), substituted “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)” for “10 days of the date of the notice and demand therefor”. Subsec. (g). Pub. L. 104–168, § 1301(a), added subsec. (g). 1989—Subsec. (f). Pub. L. 101–239 added subsec. (f). 1987—Subsec. (e). Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”. 1986—Subsec. (c)(1). Pub. L. 99–514, § 1502(b), amended par. (1) generally, striking out the designation “(A)” before “With respect to”, inserting “(or fraction thereof)”, and striking out subpar. (B) which read as follows: “With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) (determined without regard to the last sentence of such subsection) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand.” Subsecs. (d), (e). Pub. L. 99–514, § 1502(a), added subsec. (d) and redesignated former subsec. (d) as (e). 1984—Subsec. (d). Pub. L. 98–369 in amending subsec. (d) generally, substituted in heading “estimated tax” for “declarations of estimated tax”, struck out provisions making section inapplicable to any failure to file a declaration of estimated tax required by section 6015 or to any failure to pay any estimated tax required to be paid by section 6153, and made section inapplicable to any failure to pay any estimated tax required to be paid by section 6654. 1982—Subsec. (a). Pub. L. 97–248, § 318(a), inserted provision that, in the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under par. (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return. Subsec. (c)(1)(A). Pub. L. 97–248, § 318(b)(1), inserted provision that in any case described in last sentence of subsec. (a), the amount of the addition under par. (1) of subsec. (a) shall not be reduced under first sentence of this subpar. below the amount provided in such last sentence. Subsec. (c)(1)(B). Pub. L. 97–248, § 318(b)(2), inserted “(determined without regard to the last sentence of such subsection)” after “paragraph (1) of subsection (a)”. 1976—Subsec. (e). Pub. L. 94–455 struck out subsec. (e) which related to certain interest equalization tax returns. 1971—Subsec. (e). Pub. L. 92–9 added subsec. (e). 1969—Subsec. (a). Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3). Subsec. (b). Pub. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3). Subsecs. (c), (d). Pub. L. 91–172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title. 1968—Subsec. (c). Pub. L. 90–364 struck out reference to section 6016.

of 2019 Amendment Pub. L. 116–94, div. O, title IV, § 402(c), Dec. 20, 2019, 133 Stat. 3180, provided that: “The

made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019.”

of 2018 AmendmentAmendment by section 206(n)(1) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

of 2017 AmendmentAmendment by Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.

of 2016 Amendment Pub. L. 114–125, title IX, § 921(c), Feb. 24, 2016, 130 Stat. 281, provided that: “The

made by this section [amending this section] shall apply to returns required to be filed in calendar years after 2015.”

of 2014 Amendment Pub. L. 113–295, div. B, title II, § 208(h), Dec. 19, 2014, 128 Stat. 4074, as amended by Pub. L. 115–141, div. U, title I, § 105(a), Mar. 23, 2018, 132 Stat. 1170, provided that: “(1) In general.—Except as provided in paragraph (2), the

made by this section [amending section 208(h) of div. B of Pub. L. 113–295, set out above] shall take effect as if included in section 208 of the Stephen Beck, Jr., ABLE Act of 2014 [div. B of Pub. L. 113–295].” ]

of 1989 Amendment Pub. L. 101–239, title VII, § 7741(b), Dec. 19, 1989, 103 Stat. 2405, provided that: “The amendment made by subsection (a) [amending this section] shall apply in the case of failures to file returns the due date for which (determined without regard to extensions) is after December 31, 1989.”

of 1987 AmendmentAmendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 31, 1987, see section 10301(c) of Pub. L. 100–203, set out as a note under section 585 of this title.

of 1986 Amendment Pub. L. 99–514, title XV, § 1502(c), Oct. 22, 1986, 100 Stat. 2741, provided that: “(1) Subsection (a).—The

of 1984 AmendmentAmendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.

of 1982 Amendment Pub. L. 97–248, title III, § 318(c), Sept. 3, 1982, 96 Stat. 610, provided that: “The

made by this section [amending this section] shall apply to returns the due date for filing of which (including extensions) is after December 31, 1982.”

of 1971 Amendment Pub. L. 92–9, § 3(j)(3), Apr. 1, 1971, 85 Stat. 22, provided that: “The

made by this subsection [amending this section and section 6680 of this title] shall apply with respect to returns required to be filed on or after the date of the enactment of this Act [Apr. 1, 1971].”

of 1969 Amendment Pub. L. 91–172, title IX, § 943(d), Dec. 30, 1969, 83 Stat. 729, provided that: “The