For Forms 1099 and W-2 required to be filed after 2016, the PATH Act establishes a safe-harbor penalty exemption for information returns and payee statements that are otherwise alright, but include de minimis errors in the amount required to be reported. An error is considered de miminis if it is $100 or less, or $25 or less for errors involving federal tax withholding. For such de minimis errors, the issuer of the information return or payee statement is not required to file corrected documents, and no penalties are imposed. However, if a recipient requests a corrected return, the penalty for failure to furnish a correct payee statement would continue to apply.