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Version history

Date of issue	Document name	Changes
12/19/2025	Negligence penalty for a third-party filer regarding annual information return obligations in tax year 2025
10/18/2023	Negligence penalty for a third-party filer regarding annual information return obligations of tax year 2023
3/4/2022	Negligence penalty charge for 2022 for a third-party submitter of information

Detailed guidance