Title 26, Internal Revenue CodeRelease 119-102
§6674 Fraudulent Statement or Failure to Furnish Statement to Employee
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B — Assessable Penalties › PART I — GENERAL PROVISIONS › § 6674
Summary
If a person who must give an employee a statement under sections 6051 or 6053(b) willfully gives a false statement or willfully fails to give the required statement, they must pay $50 for each failure. This is in addition to any criminal penalty under section 7204, and the $50 is collected like the employer tax in section 3111.
Full Legal Text
Title 26, §6674
Internal Revenue Code, Source: USLM XML via OLRC
In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1965—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 1965 AmendmentAmendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6674
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102