26 USC § 6686 - Failure to file returns or supply information by DISC or former FSC

---
identifier: "/us/usc/t26/s6686"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6686 - Failure to file returns or supply information by DISC or former FSC"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6686"
section_name: "Failure to file returns or supply information by DISC or former FSC"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 92–178, title V, § 504(d), Dec. 10, 1971, 85 Stat. 551; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VIII, § 801(d)(15)(A), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(21), Dec. 29, 2007, 121 Stat. 2491.)"
---


# § 6686. Failure to file returns or supply information by DISC or former FSC

In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax) any person required to supply information or to file a return under section 6011(c) who fails to supply such information or file such return at the time prescribed by the Secretary, or who files a return which does not show the information required, shall pay a penalty of $100 for each failure to supply information (but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $25,000) or a penalty of $1,000 for each failure to file a return, unless it is shown that such failure is due to reasonable cause.

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**Source Credit**: (Added Pub. L. 92–178, title V, § 504(d), Dec. 10, 1971, 85 Stat. 551; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VIII, § 801(d)(15)(A), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(21), Dec. 29, 2007, 121 Stat. 2491.)

## Editorial Notes

### Amendments

2007— inserted “former” before “FSC” in section catchline.

1984— substituted “Failure to file returns or supply information by DISC or FSC” for “Failure of DISC to file returns” in section catchline, and in text substituted “section 6011(c)” for “section 6011(e)”.

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by  applicable to transactions after , in taxable years ending after such date, see , as amended, set out as a note under .

### Effective Date

Section applicable with respect to taxable years ending after , except that a corporation may not be a DISC for any taxable year beginning before , see , set out as a note under .