After the deadline but within 30 days
$60 per form
up to$220,500 per year (smaller businesses)
$630,500 per year
After 31 days - August 1st
$120 per form
up to$630,500 per year (smaller businesses)
$1,891,500 per year
After August 1st, or not at all
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
Intentionally Not Filing
$630 per form
no maximum penalty