26 USC § 6723 - Failure to comply with other information reporting requirements

---
identifier: "/us/usc/t26/s6723"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6723 - Failure to comply with other information reporting requirements"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6723"
section_name: "Failure to comply with other information reporting requirements"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "II"
part_name: "FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 99–514, title XV, § 1501(a), Oct. 22, 1986, 100 Stat. 2733; amended Pub. L. 101–239, title VII, § 7711(a), Dec. 19, 1989, 103 Stat. 2390.)"
---


# § 6723. Failure to comply with other information reporting requirements

In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.

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**Source Credit**: (Added Pub. L. 99–514, title XV, § 1501(a), Oct. 22, 1986, 100 Stat. 2733; amended Pub. L. 101–239, title VII, § 7711(a), Dec. 19, 1989, 103 Stat. 2390.)

## Editorial Notes

### Amendments

1989— substituted “comply with other information reporting requirements” for “include correct information” in section catchline and amended text generally, substituting a single par. for former subsec. (a) stating general rule, subsec. (b) relating to penalty in case of intentional disregard, and subsec. (c) relating to coordination with former .

## Statutory Notes and Related Subsidiaries

### Effective Date of 1989 Amendment

Amendment by  applicable to returns and statements the due date for which (determined without regard to extensions) is after , see , set out as a note under .

### Effective Date

Section applicable to returns the due date for which (determined without regard to extensions) is after , see , set out as a note under .