---
kind: "section"
citation: "26 U.S.C. § 6723"
title: "26"
title_heading: "Internal Revenue Code"
number: "6723"
heading: "Failure to comply with other information reporting requirements"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6723"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part II — Failure to Comply with Certain Information Reporting Requirements"
---

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


In the case of a failure by any [person](/usc/26/7701.md?p=a-1) to comply with a [specified information reporting requirement](/usc/26/6724.md?p=d-3) on or before the time prescribed therefor, such [person](/usc/26/7701.md?p=a-1) shall pay a penalty of $50 for each such failure, but the total amount imposed on such [person](/usc/26/7701.md?p=a-1) for all such failures during any calendar year shall not exceed $100,000.


## 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.)

## Notes

### Editorial Notes

### Amendments

1989—Pub. L. 101–239 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 section 6676 of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1989 Amendment

Amendment by Pub. L. 101–239 applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as a note under section 6721 of this title.

### Effective Date

Section applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as a note under section 6721 of this title.