Penalties

2025 Inst 5500-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Code section 6652(e) imposes a penalty of $250 a day (up to a maximum penalty of $150,000 per plan year) for not filing returns in connection with pension, profit-sharing, etc., plans by the required due date.

Instructions for Form 5500-EZ (2025) -3

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 2025 Inst 5500-EZ (PDF)

2025 Inst 5500-EZ (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.