Tax Tool

IRS Penalty Calculator

Estimate common late-filing and late-payment penalties for early planning.

Before you use this tool

Use this to understand how penalties may affect a balance before reviewing penalty relief, reasonable cause, or first-time abatement.

Unpaid tax amount

Months the return was late

Months the balance was unpaid

Payroll deposit facts if business-related

Prior penalty relief history

Penalty Calculator

Estimate common late-filing and late-payment penalties. IRS rules include details and exceptions, so use this only as a planning guide.

Unpaid tax or late depositMonths return was lateMonths tax was unpaidPayroll deposit issue?Prior penalty relief?

Rough penalty estimate

Late filing estimate: $1,080

Late payment estimate: $240

When failure-to-file and failure-to-pay penalties apply in the same month, this estimate uses a combined 5% monthly rate: 4.5% for late filing and 0.5% for late payment. It does not include interest, minimum late-filing penalties, increased late-payment rates after certain notices, or a penalty relief decision.

Reasonable cause usually needs a date-based explanation and supporting records.

IRS failure-to-file rules IRS deposit penalty rules

How to read the result

The output is a planning screen. It can help you spot questions to answer, records to gather, and situations where a simple online step may not be enough.

Confirm numbers against official IRS records before sending money, filing a form, requesting relief, or making a deadline-sensitive decision.

This tool provides an educational estimate only. It does not replace IRS records, filed tax returns, official IRS systems, or advice from a qualified tax professional.