Federal Tax Procedures R01B-15X

The various non-filing penalties for a taxpayer.

  1. 5% per month of the tax due.
  2. Maximum penalty = 25% of tax due.
  3. Minimum penalty = lesser of $435 (2021) or tax due.
  4. Intentional failure to file = 15% per month up to 75% of tax due.
May 3, 2018 | |