--- title: IRS Provides Penalty Relief for Certain Taxpayers description: On Aug. 25, 2022, the Internal Revenue Service (IRS) issued Notice 2022-36 which provides certain taxpayers penalty relief with respect to years 2019 and 2020. image: https://info.mooredm.com/hubfs/GettyImages-872852194.jpg --- [![Moore_Doeren Mayhew_Logo_RGB_500px](https://info.mooredm.com/hs-fs/hubfs/Moore_Doeren%20Mayhew_Logo_RGB_500px.png?width=550&height=60&name=Moore_Doeren%20Mayhew_Logo_RGB_500px.png "Moore_Doeren Mayhew_Logo_RGB_500px")](https://www.mooredm.com) - [ABOUT](https://www.mooredm.com/about) - [SERVICES](https://www.mooredm.com/services) - [INDUSTRIES](https://www.mooredm.com/industries) - [LOCATIONS](https://www.mooredm.com/locations) - [PEOPLE](https://www.mooredm.com/people) - [RESOURCES](https://www.mooredm.com/publications) - [GLOBALVIEW](https://info.mooredm.com/blog) [![GlobalVIEW-Webpage-Header-final-2](https://info.mooredm.com/hs-fs/hubfs/GlobalVIEW-Webpage-Header-final-2.jpg?width=2000&height=500&name=GlobalVIEW-Webpage-Header-final-2.jpg "GlobalVIEW-Webpage-Header-final-2")](https://info.mooredm.com/blog/mooredm.com) August 26, 2022 # IRS Provides Penalty Relief for Certain Taxpayers ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [Tax](https://info.mooredm.com/blog/topic/tax), [Tax Compliance](https://info.mooredm.com/blog/topic/tax-compliance), [US Tax Compliance](https://info.mooredm.com/blog/topic/us-tax-compliance) [![irs-provides-penalty-relief-for-certain-taxpayers](https://info.mooredm.com/hubfs/GettyImages-872852194.jpg)](https://info.mooredm.com/blog/irs-provides-penalty-relief-for-certain-taxpayers) On Aug. 25, 2022, the [Internal Revenue Service (IRS)](https://www.irs.gov/) issued [Notice 2022-36](https://www.irs.gov/pub/irs-drop/n-22-36.pdf) which provides certain taxpayers penalty relief with respect to years 2019 and 2020. The notice focuses on certain failures to file and international information return penalties. It indicates if covered forms are filed on or before Sept. 30, 2022, the penalties will be automatically abated, refunded or credited by the IRS without any action on the part of the taxpayer to request relief. The series of forms to which this section may apply includes the below: - Forms 1040 - Forms 1041 - Forms 1120 - Form 1066 - Forms 990 - Form 3520 - Form 3520-A - Form 1065 It may also apply to disclosures on Form 5471 and 5472 when attached to Form 1120 or Form 1065. There is also penalty relief for S corporation filings if they were filed by specified dates indicated in the notice for 2019 and 2020, respectively. **Act Now** This widespread penalty relief gives taxpayers a short window of opportunity to file delinquent income tax returns and international information forms they may have unknowingly failed to file. Notably, taxpayers who received gifts or bequests from non-US persons during the 2019 or 2020 tax period can file a delinquent Form 3520 to report the receipt of such gifts/bequests without having to meet the “reasonable cause” exception for penalty abatement. Similarly, US corporations and partnerships who may have been required to file Forms 5471 to report certain interests held in non-US corporations may also do so without fear of penalties being assessed. Non-compliance in this area is typically more widespread than most realize due to changes made in the ownership attribution rules enacted as part of the US tax reform in 2017. If you are a US person who has unreported gifts or bequests you received during 2019 or 2020, have responsibility for the US tax compliance of a US corporation or partnership with ownership interest in a non-US corporation, you should [contact](https://info.mooredm.com/contact-mooredm) a Moore Doeren Mayhew international tax advisor today to discuss how this might apply to you. Contacts [![Hitchcock-1](https://info.mooredm.com/hs-fs/hubfs/Hitchcock-1.jpg?width=100&name=Hitchcock-1.jpg)](https://www.mooredm.com/people/matthew-d-hitchcock) [Matt Hitchcock](https://www.mooredm.com/people/matthew-d-hitchcock) [![chad-hatalla-globalview](https://info.mooredm.com/hs-fs/hubfs/chad-hatalla-globalview.jpg?width=100&name=chad-hatalla-globalview.jpg)](https://www.mooredm.com/people/chad-hatalla) [Chad Hatalla](https://www.mooredm.com/people/chad-hatalla) Written by [Moore Doeren Mayhew](https://info.mooredm.com/blog/author/moore-doeren-mayhew) SHARE THIS ARTICLE | [NEXT POST](https://info.mooredm.com/blog/applicability-dates-for-foreign-currency-guidance-deferred-yet-again) ## Get this information delivered straight to your mailbox. [![Subscribe to Our Newsletter](https://no-cache.hubspot.com/cta/default/2333341/72851b22-0bc4-4f0a-8f1a-ef88b5ca3304.png)](https://cta-redirect.hubspot.com/cta/redirect/2333341/72851b22-0bc4-4f0a-8f1a-ef88b5ca3304) ### Recent Posts #### About Us Moore Doeren Mayhew assists privately-controlled businesses—and the families who own them—in building and preserving wealth by providing privileged access to specialists, knowledge, and the highest quality personal service. Our firm combines a breadth of international audit, assurance, tax and consulting services with local market knowledge and international strength. [Learn More](http://www.mooredm.com) #### More Links - [\[fa icon="caret-right"\] Home](http://www.moorestephensdm.com/) - [\[fa icon="caret-right"\] About Us](http://www.moorestephensdm.com/about) - [\[fa icon="caret-right"\] Contact Us](https://info.mooredm.com/contact-mooredm) #### Contact Us \[fa icon="phone"\]  +1 (248) 244-3060 \[fa icon="envelope"\]  [mdm@mooredm.com](mailto:mdm@mooredm.com) \[fa icon="home"\]  305 West Big Beaver Road, Troy Michigan 48084-0231 [Linkedin](https://www.linkedin.com/company/10492787) [Twitter](https://twitter.com/moore__dm) Copyright 2026 \[fa icon="chevron-up"\]Back to top Cookie Settings