Exempt Organizations Technical Guide›TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958›Table of Contents

Excise Tax Calculations

0224 Publ 5835 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) The below workpaper lists the excess benefit transactions in this example. This

spreadsheet shows the initial taxes on the disqualified person of 25% as well as the 10% tax on the disqualified person in his capacity as an organization manager. It also shows the additional tax of 200% to be assessed on the disqualified person if correction isn’t made.

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▸Contents — 0224 Publ 5835 (PDF)

0224 Publ 5835 (PDF)

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