26 CFR 31.6674-1
§ 31.6674-1 Penalties for fraudulent statement or failure to furnish statement.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.6674-1, § 31.6674-1 Penalties for fraudulent statement or failure to furnish statement, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113269
- Permanent ID
ys:prov:113269@1- SHA-256
66993877828458a86dadfa887c426649df580e355cbe1da4373f56c7b725b24e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Any person required to furnish a statement to an employee under the provisions of section 6051 or 6053(b) is subject to a civil penalty for willful failure to furnish such statement in the manner, at the time, and showing the information required under such section (or § 31.6051-1 or § 31.6053-2), or for willfully furnishing a false or fraudulent statement to an employee. The penalty for each such violation is $50, which shall be assessed and collected in the same manner as the tax imposed on employers under the Federal Insurance Contributions Act. See section 7204 for criminal penalty.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.