1120 S late file penalties 2008 2009 2010

Looking for the late filing penalty fee for 2008 2009 2010.

I believe 2008 and 2009 were $89 per shareholder per month. Not sure of the penalty for 2010.

Thanks for your help

Instructions for 1120-S for each year has the answer...

2010 = 195
2009 = 89
2008 = 89

You can find all revisions of the forms and instructions at www.irs.gov, although I usually use Google for the initial search.

Thanks Nightsnorkeler. I did try Google gave up after about 10 minutes. For some reason I could only find recent information none of the old years

Always click on the link that looks like this:

About Form xxx | Internal Revenue Service
https://www.irs.gov/forms-pubs/about-form-xxx

It will lead you to the main page about the form in question, where you can then click on the link for "All Form xxx Revisions"

Here are the general rules, based on what I have scotch-taped to my office wall.

For Form 1120S, tax year (per K-1 per month with 12 month maximum, unless noted otherwise):

2006: flat $100 if more than 60 days overdue (zero if overdue 60 days or less)
2007: $85
2008 and 2009: $89
2010 thru 2016: $195
2017 and 2018: $200

And, for what it's worth, for Form 1065, tax year (per K-1 per month with 12 month maximum, unless noted otherwise):

2006: $50 (five month maximum)
2007: $85
2008: $90
2009: $89 (weird, it went down one dollar)
2010 thru 2016: $195
2017: $200
2018: $210