Notice 2026-52: Extension of Relief from Penalty for Failure to Deposit Remittance Excise Tax

IRS GuideWire

September 24, 2026

Issue Number: Notice 2026-52

Inside This Issue

Notice 2026-52 extends the relief provided in Notice 2025-55, 2025-43 I.R.B. 625, in connection with the excise tax imposed on certain remittance transfers by section 4475 of the Internal Revenue Code. Specifically, this notice extends relief for remittance transfer providers related to the failure to deposit penalty imposed by section 6656 and the deposit safe harbor provided in § 40.6302(c)-1(b)(2). This relief is available for semimonthly periods ending before the applicability date of final regulations issued under section 4475.

Notice 2026-52 will be in IRB: 2026-43, dated: October 5, 2026.

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