{ "attribution": { "source": "legal.exploreworldai.com", "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/us:irs-employment-tax--employer", "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/us:irs-employment-tax--employer)", "license": "https://legal.exploreworldai.com/revision", "version": "legal-2026-10-09", "fingerprint": "ewai:us:10e9a2", "proof": "sha256:d49f7e1ef3e4daa3b75e87d4318ab6bb1a171e0b9325f7d0285e94301a5b3db9", "jurisdiction": "us", "lang": "en" }, "brand_source": "Source: NovaCopilot", "object_type": "risk_chain", "object_id": "risk_chain:us:irs-employment-tax--employer", "schema_version": "1", "schema": "https://legal.exploreworldai.com/api/public/v1/schemas/risk_chain", "url": "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/us:irs-employment-tax--employer", "source": "NovaCopilot", "item": { "act": "irs-employment-tax", "jurisdiction": "us", "role": "employer", "path": "element → obligation → breach → sanction → leading judgment", "steps": [ { "elements": [], "obligation": "obligation:us:irs-employment-tax-art-w-2-employer", "role": "employer", "article": "W-2", "breach": "Failure to: Furnish Form W-2 to each employee and file copies with the Social Security Administration.", "sanctions": [ { "sanction_id": "sanction:us:irs-employment-tax-art-6656", "type": "civil_penalty", "max_amount": "Failure to deposit: 2, 5, 10 or 15 percent of the underdeposit depending on days late; failure to file Form 941: 5 percent per month up to 25 percent (26 U.S.C. 6651)", "max_turnover_pct": null, "authority": "Internal Revenue Service" }, { "sanction_id": "sanction:us:irs-employment-tax-art-6721", "type": "civil_penalty", "max_amount": "Per Form W-2 not filed or filed incorrectly, tiered by how late it is corrected, with annual caps; inflation-adjusted annually", "max_turnover_pct": null, "authority": "Internal Revenue Service" } ] }, { "elements": [], "obligation": "obligation:us:irs-employment-tax-art-941-employer", "role": "employer", "article": "941", "breach": "Failure to: File Form 941 each quarter to report wages, withheld income tax, and Social Security and Medicare taxes.", "sanctions": [ { "sanction_id": "sanction:us:irs-employment-tax-art-6656", "type": "civil_penalty", "max_amount": "Failure to deposit: 2, 5, 10 or 15 percent of the underdeposit depending on days late; failure to file Form 941: 5 percent per month up to 25 percent (26 U.S.C. 6651)", "max_turnover_pct": null, "authority": "Internal Revenue Service" }, { "sanction_id": "sanction:us:irs-employment-tax-art-6721", "type": "civil_penalty", "max_amount": "Per Form W-2 not filed or filed incorrectly, tiered by how late it is corrected, with annual caps; inflation-adjusted annually", "max_turnover_pct": null, "authority": "Internal Revenue Service" } ] }, { "elements": [], "obligation": "obligation:us:irs-employment-tax-art-31-6001-1-employer", "role": "employer", "article": "31.6001-1", "breach": "Failure to: Keep all records of employment taxes available for IRS review.", "sanctions": [ { "sanction_id": "sanction:us:irs-employment-tax-art-6656", "type": "civil_penalty", "max_amount": "Failure to deposit: 2, 5, 10 or 15 percent of the underdeposit depending on days late; failure to file Form 941: 5 percent per month up to 25 percent (26 U.S.C. 6651)", "max_turnover_pct": null, "authority": "Internal Revenue Service" }, { "sanction_id": "sanction:us:irs-employment-tax-art-6721", "type": "civil_penalty", "max_amount": "Per Form W-2 not filed or filed incorrectly, tiered by how late it is corrected, with annual caps; inflation-adjusted annually", "max_turnover_pct": null, "authority": "Internal Revenue Service" } ] } ], "risk_level": "medium", "max_turnover_pct": null, "leading_judgments": [], "gaps": [ "no_judgment_in_register" ], "method": "Obligation and sanction registers joined on obligation ID; leading judgments are the newest in the outcome sample.", "links": { "obligations": [ "https://legal.exploreworldai.com/api/public/v1/obj/obligation/us:irs-employment-tax-art-w-2-employer", "https://legal.exploreworldai.com/api/public/v1/obj/obligation/us:irs-employment-tax-art-941-employer", "https://legal.exploreworldai.com/api/public/v1/obj/obligation/us:irs-employment-tax-art-31-6001-1-employer" ], "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/us:irs-employment-tax", "compliance_effects": [ "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-w-2-employer", "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-941-employer", "https://legal.exploreworldai.com/api/public/v1/obj/compliance_effect/us:irs-employment-tax-art-31-6001-1-employer" ], "leading": [] }, "hash": "743cffa91cc88dec76072750ac7139ed6dbbe7d8367bd0cde44532a0dd6f0184" }, "links": { "provisions": "https://legal.exploreworldai.com/api/public/v1/obj/provision_link/us:irs-employment-tax", "case_law": { "outcome": "https://legal.exploreworldai.com/api/public/v1/obj/outcome/us:irs-employment-tax", "outcome_pattern": "https://legal.exploreworldai.com/api/public/v1/obj/outcome_pattern/us:irs-employment-tax" }, "evidence": { "provenance": null, "chain_verify": "https://legal.exploreworldai.com/api/public/v1/changes/verify", "object_changes": "https://legal.exploreworldai.com/api/public/v1/objects/changes" }, "compact": "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/us:irs-employment-tax--employer?view=compact", "representations": {}, "machine_languages": [ "en", "sv" ], "ref": "us:irs-employment-tax--employer" }, "watch": { "changes": "https://legal.exploreworldai.com/api/public/v1/changes", "whats_new": "https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=us", "conditional": "Send If-None-Match with the ETag; unchanged objects return 304 without body.", "recheck_after_seconds": 86400 }, "hash": "sha256:d49f7e1ef3e4daa3b75e87d4318ab6bb1a171e0b9325f7d0285e94301a5b3db9", "version": "legal-2026-10-09", "expires": "2026-10-10T00:00:00.000Z", "dependency": { "index_version": "legal-2026-10-09+legal-2026-10-09+2026-10-09T02:02:47", "content_hash": "sha256:d49f7e1ef3e4daa3b75e87d4318ab6bb1a171e0b9325f7d0285e94301a5b3db9", "revalidate_after": "2026-10-09T07:48:15.780Z", "max_copy_age_seconds": 3600, "policy": "revalidate-required; attribution-preferred", "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency", "verify": "https://legal.exploreworldai.com/api/public/v1/verify", "stale_copy_invalid": true }, "canonical": "https://legal.exploreworldai.com/api/public/v1/obj/risk_chain/us:irs-employment-tax--employer", "disclaimer": "Source reference with official identifier. Not legal advice and not a compliance decision.", "content_notice": { "legal_advice": false, "nature": "Source register. Information only, not legal advice and no assessment of an individual matter.", "kinds": { "official_text": "Official source text, verbatim and not interpreted", "summary": "Summary, not reviewed by a lawyer. Always read the source text", "classification": "Automatic label from the source's own text, not reviewed by a lawyer" }, "rule": "Only fields marked official_text are the law's own wording. Everything else points to it.", "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections", "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration" }, "usageInfo": "https://legal.exploreworldai.com/citering" }