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Writer's pictureUS TAX SERVICES

73. Penalties for Late Filing and Payment of Federal Taxes




If both a failure-to-file and a failure-to-pay penalty apply in the same month, the combined penalty is 5% (4.5% late filing and 0.5% late payment) for each month, or part of a month, that your return was late, up to 25%.



The IRS Penalty for Late Payments

The late payment or failure-to-pay penalty applies to any portion of your federal tax debt that remains outstanding as of the due date. The IRS imposes a failure-to-pay penalty of 0.5% for each month or part of a month that the tax goes unpaid, up to a total of 25% of the remaining amount due


The Penalty for Filing Taxes Late

The penalty for filing late is steeper at 5% of your unpaid taxes as of the filing date. That 5% penalty is applied each month or part of a month that your return is late, but it will never exceed 25% of your unpaid taxes.


Your tax deadline is usually April 15, unless you filed for an extension by that date or the IRS otherwise extended the tax filing deadline. If you filed for an extension, you'd have until October 15 before this penalty kicks in.


For taxes required to be filed in 2022, you'll pay at least $435 or a penalty equal to 100% of the tax you owe—whichever is less—if you file more than 60 days after the due date


Overview:

  • If you owe money after the federal tax filing date, you'll pay 0.5% for each month the payment is late, up to 25% of the remainder due.

  • Failing to file at all accumulates a higher rate of 5%, so it always pays to file on time.

  • Interest on the unpaid tax amount builds daily.

  • The IRS sometimes waives the penalty if your late payment comes with a good reason.


Contacts us to set up an appointment if you have any questions:


United States Tax Services: Tax Preparation, Payroll, Accounting, Tax Planning contact@unitedstatestaxservices.us

https://unitedstatestaxservices.us/

Call us at (800) 913-0809 or send an SMS at (224) 676-3577 if you have any questions.


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