The penalty for late filing of a Taxpayer Identification Number (TIN) with the IRS varies depending on the specific circumstances. However, the penalty can range from $50 to $530 per TIN, depending on the length of the delay and whether it is a first-time offense or a repeated violation. Additionally, if the failure to file the TIN is due to intentional disregard of the requirement, the penalty can be $530 per TIN or a percentage of the amount paid for the transaction. It is important to consult with a tax professional or the IRS for more accurate and up-to-date information on the specific penalties.