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Notices & Penalties · Sep 25, 2026

Form 8938 §6038D Penalties: Failure-to-File and Continuation Penalties

Form 8938 §6038D: $10,000 initial failure-to-file, continuation after IRS 90-day notice (cap $50,000), and possible 40% §6662 on related underpayments; amounts subject to current IRS published figures. GC/H-1B compliance education.

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