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Late Form 945 penalty?


Guest The Pension Kid

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Guest The Pension Kid

I cannot find what the penalty is for filing Form 945 late. The tax payments are not late, just the timing of filing the form. The IRS directed me to page 24 of Pub. 15, but that not only deals with Form 941, but also deals with tax due (which in this case there aren't any).

Does anyone know the penalty for filing Form 945 late (after Feb 10)?

Thank you in advance for any and all assistance you may be able to give me.

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