How the estimate is built
Each tier is the number of returns times the per-return amount for the year selected, capped at the calendar-year maximum for that tier (the lower maximums apply to filers with average annual gross receipts of $5 million or less over the three prior years). Intentional disregard has no maximum and, under the statute, is the greater of the flat amount or 10% of the amount required to be reported; the estimator uses the flat amount. If the "payee statements" box is checked the same amounts are applied again under IRC 6722IRC 6722Internal Revenue Code, Cornell LII, because a return with a wrong TIN almost always went to the payee with the same wrong TIN.
| Returns due in | Within 30 days | By August 1 | After August 1 | Intentional | Annual max (general / small) |
|---|---|---|---|---|---|
| 2028 | $70 | $140 | $360 | $720 | $4,327,500 / $1,442,500 (top tier); Rev. Proc. 2026-35 |
| 2027 | $60 | $130 | $340 | $690 | $4,191,500 / $1,397,000 (top tier); Rev. Proc. 2025-32 |
| 2026 | $60 | $130 | $340 | $680 | $4,098,500 / $1,366,000 (top tier) |
| 2025 | $60 | $130 | $330 | $660 | $3,987,000 / $1,329,000 (top tier) |
The estimate is what the IRS would propose. A reasonable-cause statement showing the solicitation schedule was followed can reduce it to zero for TIN failures; see the 972CG guide and the statement template.
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