What this notice is about We charged a penalty on your Form 5500-EZ because your return was late or incomplete. What you need to do Pay the penalty amount by the due date on the notice. Provide any missing information requested on your notice. You may want to You can send a signed statement and request removal of the penalty, if you have an acceptable reason why your return was late or incomplete. You can complete Form 843 PDF and submit it with your signed statement requesting removal of the penalty and a refund of the penalty previously paid, if you previously paid the penalty and feel you have an acceptable reason. Keep this notice in your permanent records. Frequently asked questions How is the penalty computed? The penalty for failure to file retirement plan returns is $25 a day (up to $15,000). For returns required to be filed after December 31, 2019, the penalty for failure to file is increased to $250 a day (up to $150,000). See IRC Section 6652(e). Helpful information Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan PDF Instructions for Form 5500-EZ PDF Penalty Relief Program for Form 5500-EZ Late Filers Where to File - Tax Exempt and Government Entities Tips for next time you file The IRS, Department of Labor, and Pension Benefit Guaranty Corporation jointly developed the Form 5500-series returns for employee benefit plans to satisfy annual reporting requirements under ERISA and the Internal Revenue Code. Plan sponsors must generally file the return on the last day of the seventh month after their plan year ends. For more information, visit Form 5500 Corner. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.
