26 USC § 6692 - Failure to file actuarial report

---
identifier: "/us/usc/t26/s6692"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6692 - Failure to file actuarial report"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6692"
section_name: "Failure to file actuarial report"
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. 93–406, title II, § 1033(b), Sept. 2, 1974, 88 Stat. 948.)"
---


# § 6692. Failure to file actuarial report

The plan administrator (as defined in section 414(g)) of each defined benefit plan to which section 412 applies who fails to file the report required by section 6059 at the time and in the manner required by section 6059, shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.

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**Source Credit**: (Added Pub. L. 93–406, title II, § 1033(b), Sept. 2, 1974, 88 Stat. 948.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out as a note under .