Title 26 — Internal Revenue Code
Part I · Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
§ 6698. Failure to file partnership return
Statutory text
General rule
In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax), if any partnership required to file a return under section 6031, or a partnership adjustment tracking report under section 6226(b)(4)(A), for any taxable year—
fails to file such return, or such report, at the time prescribed therefor (determined with regard to any extension of time for filing), or
files a return or a report which fails to show the information required under section 6031 or 6226(b)(4)(A), respectively,
such partnership shall be liable for a penalty determined under subsection (b) for each month (or fraction thereof) during which such failure continues (but not to exceed 12 months), unless it is shown that such failure is due to reasonable cause.
Amount per month
For purposes of subsection (a), the amount determined under this subsection for any month is the product of—
$195, multiplied by
the number of persons who were partners in the partnership during any part of the taxable year.
Assessment of penalty
The penalty imposed by subsection (a) shall be assessed against the partnership.
Deficiency procedures not to apply
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).
Adjustment for inflation
In general
In the case of any return required to be filed in a calendar year beginning after 2014, the $195 dollar amount under subsection (b)(1) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting “calendar year 2013” for “calendar year 2016” in subparagraph (A)(ii) thereof.
Rounding
If any amount adjusted under paragraph (1) is not a multiple of $5, such amount shall be rounded to the next lowest multiple of $5.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 95–600 title II § 211(a) · 92 Stat. 2763
Enacted · 26 U.S.C. § 6698
Added Pub. L. 95–600, title II, § 211(a), Nov. 6, 1978, 92 Stat. 2817
Source evidence
Code source credit
Added Pub. L. 95–600, title II, § 211(a), Nov. 6, 1978, 92 Stat. 2817Enacted provision · exact public law section
(a) General Rule.— Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: “SEC. 6698. FAILURE TO FILE PARTNERSHIP RETURN. “(a) General Rule.— In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or 26 USC 7203. pay tax), if any partnership required to file a return under section 6031 for any taxable year— 26 USC 6031. “(1) fails to file such return at the time prescribed therefor (determined with regard to any extension of time for filing), or “(2) files a return which fails to show the information required under section 6031, such partnership shall be liable for a penalty determined under subsection (b) for each month (or fraction thereofi during which such failure continues (but not to exceed 5 months), unless it is shown that such failure is due to reasonable cause. “(b) Amount Per Month.— For purposes of subsection (a), the amount determined under this subsection for any month is the product of— “(1) $50, multiplied by “(2) the number of persons who were partners in the partnership during any part of the taxable year “(c) Assessment of Penalty.— The penalty imposed by subsection (a) shall be assessed against the partnership. “(d) Deficiency Procedures Not To Apply.— Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).”Mortgage Forgiveness Debt Relief Act of 2007
Pub. L. 110–142 § 8(a) · 121 Stat. 1803
Substituted · 26 U.S.C. § 6698(a)
Pub. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions
Source evidence
Code amendment note
Subsec. (a). Pub. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions.Enacted provision · exact public law section
(a) Extension of Time Limitation.— Section 6698(a) of the Internal Revenue Code of 1986 (relating to failure to file partnership returns) is amended by striking “5 months” and inserting “12 months”.Mortgage Forgiveness Debt Relief Act of 2007
Pub. L. 110–142 § 8(b) · 121 Stat. 1803
Substituted · 26 U.S.C. § 6698(b)(1)
Pub. L. 110–142, § 8(b), substituted “$85” for “$50”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 110–142, § 8(b), substituted “$85” for “$50”.Enacted provision · exact public law section
(b) Increase in Penalty Amount.— Paragraph (1) of section 6698(b) of such Code is amended by striking “$50” and inserting “$85”.Worker, Retiree, and Employer Recovery Act of 2008
Pub. L. 110–458 title I § 127(a) · 122 Stat. 5092
Substituted · 26 U.S.C. § 6698(b)(1)
Pub. L. 110–458 substituted “$89” for “$85”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 110–458 substituted “$89” for “$85”.Enacted provision · exact public law section
(a) In General.— Section 6698(b)(1) of the 1986 Code 26 USC 6698. is amended by striking “$85” and inserting “$89”.Worker, Homeownership, and Business Assistance Act of 2009
Pub. L. 111–92 § 16(a) · 123 Stat. 2984
Substituted · 26 U.S.C. § 6698(b)(1)
Pub. L. 111–92 substituted “$195” for “$89”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 111–92 substituted “$195” for “$89”.Enacted provision · exact public law section
(a) In General.— Sections 6698(b)(1) and 6699(b)(1) of the Internal Revenue Code of 1986 26 USC 6698, 6699. are each amended by striking “$89” and inserting “$195”.Tax Technical Corrections Act of 2014
Pub. L. 113–295 div. B title II § 208(d) · 128 Stat. 4010
Added · 26 U.S.C. § 6698(e)
Pub. L. 113–295 added subsec. (e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 113–295 added subsec. (e).Enacted provision · exact public law section
SEC. 208. CLERICAL AMENDMENT RELATING TO HIRING INCENTIVES TO RESTORE EMPLOYMENT ACT. (a) Amendment Relating to Section 512.— Paragraph (1) of section 512(a) of the Hiring Incentives to Restore Employment Act 26 USC 6662. is amended by striking “after paragraph (6)” and inserting “after paragraph (5)”. (b) Effective Date.— The amendment made by this section shall take effect as if included in the provision of the Hiring Incentives to Restore Employment Act to which it relates.Pub. L. 115–97 title I § 11002(d)(1)(NN) · 131 Stat. 2054
Substituted · 26 U.S.C. § 6698(e)(1)
Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”
Source evidence
Code amendment note
Subsec. (e)(1). Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.Enacted provision · exact public law section
(NN) Section 6698(e)(1).Department of Justice Appropriations Act, 2018
Pub. L. 115–141 § 206(n)(2)(A) · 132 Stat. 348
Inserted · 26 U.S.C. § 6698(a)
Pub. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(b)(4)(A),” after “under section 6031” in introductory provisions
Source evidence
Code amendment note
Subsec. (a). Pub. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(b)(4)(A),” after “under section 6031” in introductory provisions.Enacted provision · exact public law section
Sec. 206. None of the funds made available under this title may be used by the Federal Bureau of Prisons or the United States Marshals Service for the purpose of transporting an individual who is a prisoner pursuant to conviction for crime under State or Federal law and is classified as a maximum or high security prisoner, other than to a prison or other facility certified by the Federal Bureau of Prisons as appropriately secure for housing such a prisoner.Effective date note
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.Department of Justice Appropriations Act, 2018
Pub. L. 115–141 § 206(n)(2)(B) · 132 Stat. 348
Inserted · 26 U.S.C. § 6698(a)(1)
Pub. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”
Source evidence
Code amendment note
Subsec. (a)(1). Pub. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”.Enacted provision · exact public law section
Sec. 206. None of the funds made available under this title may be used by the Federal Bureau of Prisons or the United States Marshals Service for the purpose of transporting an individual who is a prisoner pursuant to conviction for crime under State or Federal law and is classified as a maximum or high security prisoner, other than to a prison or other facility certified by the Federal Bureau of Prisons as appropriately secure for housing such a prisoner.Effective date note
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.Department of Justice Appropriations Act, 2018
Pub. L. 115–141 § 206(n)(2)(C) · 132 Stat. 348
Inserted · 26 U.S.C. § 6698(a)(2)
Pub. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(b)(4)(A), respectively” after “section 6031”
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(b)(4)(A), respectively” after “section 6031”.Enacted provision · exact public law section
Sec. 206. None of the funds made available under this title may be used by the Federal Bureau of Prisons or the United States Marshals Service for the purpose of transporting an individual who is a prisoner pursuant to conviction for crime under State or Federal law and is classified as a maximum or high security prisoner, other than to a prison or other facility certified by the Federal Bureau of Prisons as appropriately secure for housing such a prisoner.Effective date note
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 § 401(a)(313) · 132 Stat. 348
Inserted · 26 U.S.C. § 6698(b)(2)
Pub. L. 115–141, § 401(a)(313), inserted period at end
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 115–141, § 401(a)(313), inserted period at end.Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.Effective date note
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 § 401(a)(299)(D) · 132 Stat. 348
Inserted · 26 U.S.C. § 6698(e)(1)
Pub. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”
Source evidence
Code amendment note
Subsec. (e)(1). Pub. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.Effective date note
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.
12 of 12 references resolved to an enrolled provision
Notes
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Editorial Notes
Codification
Another section 6698, formerly section 6694, relating to failure to file information with respect to carryover basis property, which was added by Pub. L. 94–455, § 2005(d)(2), was renumbered section 6698 by Pub. L. 95–600, renumbered section 6698A by Pub. L. 96–222, and repealed by Pub. L. 96–223.
Amendments2007–2018 · 6 rounds
2018
Subsec. (a). Pub. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(b)(4)(A),” after “under section 6031” in introductory provisions.
Subsec. (a)(1). Pub. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”.
Subsec. (a)(2). Pub. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(b)(4)(A), respectively” after “section 6031”.
Subsec. (b)(2). Pub. L. 115–141, § 401(a)(313), inserted period at end.
Subsec. (e)(1). Pub. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”.
2017
Subsec. (e)(1). Pub. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
2014
Subsec. (e). Pub. L. 113–295 added subsec. (e).
2009
Subsec. (b)(1). Pub. L. 111–92 substituted “$195” for “$89”.
2008
Subsec. (b)(1). Pub. L. 110–458 substituted “$89” for “$85”.
2007
Subsec. (a). Pub. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions.
Subsec. (b)(1). Pub. L. 110–142, § 8(b), substituted “$85” for “$50”.
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Amendment by section 206(n)(2) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.
Effective Date of 2017 Amendment
Amendment by Pub. L. 115–97 applicable to taxable years beginning after , see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 applicable to returns required to be filed, and statements required to be furnished, after , see section 208(h) of Pub. L. 113–295, set out as a note under section 6651 of this title.
Effective Date of 2009 Amendment
Pub. L. 111–92, § 16(b), , 123 Stat. 2996, provided that: “The amendments made by this section [amending this section and section 6699 of this title] shall apply to returns for taxable years beginning after .”
Effective Date of 2008 Amendment
Pub. L. 110–458, title I, § 127(b), , 122 Stat. 5116, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after .”
Effective Date of 2007 Amendment
Pub. L. 110–142, § 8(d), , 121 Stat. 1807, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall apply to returns required to be filed after the date of the enactment of this Act [].”
Effective Date
Pub. L. 95–600, title II, § 211(c), , 92 Stat. 2818, provided that: “The amendments made by this section [enacting this section] shall apply with respect to returns for taxable years beginning after .”
Modification of Penalty for Failure To File Partnership Returns
Pub. L. 110–141, § 2, , 121 Stat. 1802, provided that: “For any return of a partnership required to be filed under section 6031 of the Internal Revenue Code of 1986 for a taxable year beginning in 2008, the dollar amount in effect under section 6698(b)(1) of such Code shall be increased by $1.”
Credits
1978–2018 · 7 acts
- 1978Added Pub. L. 95–600, title II, § 211(a), , 92 Stat. 2817
- 2007amended Pub. L. 110–142, § 8(a), (b), , 121 Stat. 1806
- 2008Pub. L. 110–458, title I, § 127(a), , 122 Stat. 5116
- 2009Pub. L. 111–92, § 16(a), , 123 Stat. 2996
- 2014Pub. L. 113–295, div. B, title II, § 208(d), , 128 Stat. 4073
- 2017Pub. L. 115–97, title I, § 11002(d)(1)(NN), , 131 Stat. 2061
- 2018Pub. L. 115–141, div. U, title II, § 206(n)(2), title IV, § 401(a)(299)(D), (313), , 132 Stat. 1182, 1198, 1199.
Show as published
(Added Pub. L. 95–600, title II, § 211(a), , 92 Stat. 2817; amended Pub. L. 110–142, § 8(a), (b), , 121 Stat. 1806; Pub. L. 110–458, title I, § 127(a), , 122 Stat. 5116; Pub. L. 111–92, § 16(a), , 123 Stat. 2996; Pub. L. 113–295, div. B, title II, § 208(d), , 128 Stat. 4073; Pub. L. 115–97, title I, § 11002(d)(1)(NN), , 131 Stat. 2061; Pub. L. 115–141, div. U, title II, § 206(n)(2), title IV, § 401(a)(299)(D), (313), , 132 Stat. 1182, 1198, 1199.)