Notice 2025-55, page 625.

This notice provides relief for the first three calendar quarters of 2026 regarding the failure to deposit penalties imposed by section 6656 of the Internal Revenue Code (Code) as those penalties relate to the remittance transfer excise tax imposed by section 4475 of the Code. This notice also provides that a remittance transfer provider’s ability to use the deposit safe harbor under § 40.6302(c)-1(b)(2) of the Excise Tax Procedural Regulations (26 CFR part 40) (part 40) will not be affected by a failure during the first three calendar quarters of 2026 to make deposits of the remittance transfer tax as required under part 40, provided the remittance transfer provider satisfies the reasonable cause standard for those quarters.