After the deadline but within 30 days
$60 per form
up to$239,000 per year (smaller businesses)
$683,000 per year
After 31 days - August 1st
$130 per form
up to$683,000 per year (smaller businesses)
$2,049,000 per year
After August 1st, or not at all
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Intentionally Not Filing
$680 per form
no maximum penalty
