SECTION 1. PURPOSE

This notice provides relief from failure to deposit penalties under section 6656 of the Internal Revenue Code (Code) ¹ in connection with the new excise tax imposed on certain remittance transfers under section 4475 (remittance transfer tax) for the first, second, and third calendar quarters of 2026. This notice also provides that a remittance transfer provider’s ability to use the deposit safe harbor under § 40.6302(c)-1(b)(2) 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 certain requirements.