Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 6674: Fraudulent statement or failure to furnish statement to employee

Civil

What this law says, in plain English

Employers who willfully provide false statements or fail to furnish required employee statements face a $50 penalty per violation, collected like employment taxes.

Read the full statutory text

In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.