IntermediateSlide lesson14 min
IRC §6695 preparer penalties
Failure to sign, furnish copy, retain records, file information returns, and the $650/failure due-diligence penalty (2026 amount).
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)
Failure to sign, furnish copy, retain records, file information returns, and the $650/failure due-diligence penalty (2026 amount).
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)