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PCORI Deadline Just Passed; What Happens If You Missed It?
Lockton 
[Guidance Overview] Aug. 30, 2021 "If you discover you've made an error on your Form 720 -- errors are easy to make, as the instructions for calculating and paying the fee are complicated -- the IRS has a Form 720-X that can be used to correct a prior filing.... [If] you discover you've failed to timely file Form 720, the prudent practice would be to file as soon as you can, albeit late. Filing a late Form 720 -- as opposed to not filing at all -- might help your argument later that you did not willfully neglect to file and might reduce any ultimate late filing penalty[.]" MORE >> |
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