Failure to file penalty: the cost of each month a return is late

Type the tax that was not paid by the due date and how many days late the return was filed. The result counts the months the IRS charges, applies the offset for the late payment penalty and checks whether the minimum penalty takes over.

Rate per month or part of a month
5 %
Ceiling
25 % after 5 months
Minimum, returns due in 2026, over 60 days late
$525
More options
Tax paid on the due date

Failure to file penalty

$558

2 months or part of a month, at most 5.

Months counted2
Rate after the late payment offset9 %
Late payment penalty for the same months$62
Both penalties together$620

Return due April 15, 2026 (2025 tax year). Interest is extra: see the full calculator.

How this is computed

Compiled by Radif Partners · How we calculate · rules and rates read on irs.gov · not tax advice, the IRS decides

The failure to file penalty is 5 % of the tax left unpaid on the due date for each month or part of a month the return is late, with a ceiling of 25 % reached after 5 months. When the late payment penalty runs in the same month, the filing penalty drops by that amount, so the usual monthly charge is 4.5 % for filing plus 0.5 % for payment. Once a return is more than 60 days late, a minimum applies: $525 for returns due in 2026, or the whole unpaid tax if that is less. The penalty is figured on unpaid tax only, so a return showing a refund or a balance paid on time carries none. On $6,200 of 2025 tax, a return filed 45 days late costs $558 in late filing penalty; at 153 days it reaches $1,395, and waiting longer adds nothing more to this penalty.

How the IRS counts the months

The IRS failure to file penalty page lays the calculation out in four steps: the tax required to be shown on the return, minus tax paid on time through withholding or estimated payments, minus refundable credits, multiplied by 5 % for each month or partial month. The clock starts on the due date, or the extended due date if an extension was filed, and stops on the day the IRS receives the return. One day late is one month. The same date one month later is still one month; the next day is two.

That rule makes the first days the most expensive per day. On $6,200 unpaid, the first day late costs $279 of filing penalty. Day 31 starts a second month. The table runs the same tax through the calendar, with the tax paid on the day the return is filed.

$6,200 of 2025 tax due April 15, 2026, paid when the return is filed; interest not included
Days lateMonths countedLate filingLate paymentBoth
11$279$31$310
312$558$62$620
452$558$62$620
612$558$62$620
924$1,116$124$1,240
1224$1,116$124$1,240
1535$1,395$155$1,550
2405$1,395$248$1,643

Your tax and the days late

Failure to file penalty

$635

Months counted3
Rate after the late payment offset13.5 %
Late payment penalty for the same months$71
Both penalties together$705
Open the full calculator →

The 4.5 % plus 0.5 % split

Section 6651(a) of the tax code stacks the two penalties, but the IRS does not charge both at full rate for the same month. In any month where the late payment penalty applies, the filing penalty is cut by the same amount. Over the five filing months, that leaves 22.5 % of late filing penalty and 2.5 % of late payment penalty, 25 % in all. From the sixth month the filing penalty is spent, while the payment penalty keeps adding 0.5 % a month toward its own ceiling.

The minimum penalty after 60 days

A return more than 60 days late triggers a floor. For a small balance, the floor can be larger than the monthly percentage. Three months at the reduced rate on $1,100 would be well under $525, so the minimum replaces it; on $380 the minimum is capped at the tax itself, which doubles what is owed. The amount depends on the year the return was due, without extensions.

2025 returns, due April 15, 2026
Return 75 days late, tax unpaidLate filing penaltyMinimum used?
$380$380Yes
$1,100$525Yes
$2,600$525Yes
$9,400$1,269No, the percentage is higher
Forms 1040 and 1120, from the IRS failure to file penalty page read on October 20, 2026
Return due date (without extension)Minimum penalty
Due in 2026 or later$525
Due in 2025$510
Due in 2024$485
Due in 2023$450
Due 2020 to 2022$435
Due 2018 to 2019$210
Due 2016 to 2017$205
Due 2009 to 2015$135

Who owes nothing for filing late

The penalty is a percentage of unpaid tax. A return that shows a refund, or a balance fully covered by withholding and payments made by the due date, has nothing to multiply, so filing it late costs no failure to file penalty. The risk there is different: a refund not claimed within three years of the due date is lost, as the IRS page on past due returns explains. Partnerships and S corporations follow another formula, a fixed amount per partner or shareholder per month, which this page does not cover.

An extension to file moves the start of the count by six months for this penalty only. It does not move the payment date, so the late payment penalty and interest still run from April.

The notice, and how to contest the amount

The IRS does not wait for you to compute the penalty. It sends a notice or letter that names the penalty, the months counted and the interest added. If the count looks wrong, typically because the IRS dated the return later than the postmark or the e-file acknowledgment, the IRS page says to call the number on the notice or write a signed letter to the address on it. The letter names the notice, the penalty in question and, for each penalty, why it should be reconsidered, with supporting documents such as the e-file acceptance or a certified mail receipt. A dated proof of filing is usually the strongest piece, since the whole calculation hangs on the day the return was received.

Getting the penalty removed

The IRS removes the failure to file penalty for reasonable cause, such as a serious illness, a disaster or records that could not be obtained, and on request under first-time abatement for people with three clean prior years. For 2025 returns and later, the Automatic Exemption from Penalty means the penalty is not assessed at all when that clean history exists. Interest charged on the penalty goes away with it. See first-time abatement and the automatic exemption and reasonable cause relief. Each request is decided by the IRS; this page only shows the arithmetic.

Questions people with a balance ask

Is there a failure to file penalty when my late return shows a refund?

No. The penalty is 5 % of the tax left unpaid after withholding, timely payments and refundable credits, so a refund return has nothing to apply it to. The refund itself is at risk, though: it has to be claimed within three years of the return due date, or it is lost.

Does a return filed one day after the deadline count as a full month late?

Yes. The IRS charges for each month or part of a month. One day late counts as one month, which on a balance of $6,200 means a late filing penalty of $279 once the late payment offset is applied. Filing within the first month keeps it at one month.

What is the minimum failure to file penalty on a 2025 return filed after 60 days?

For returns due in 2026, which includes 2025 Forms 1040 due April 15, 2026, the minimum is $525 or the entire unpaid tax, whichever is less. It applies only if the return is more than 60 days late and the percentage penalty comes to less than that floor.

Does the late filing penalty keep growing after the fifth month?

No. It stops at 25 % of the unpaid tax after 5 months. What keeps growing is the late payment penalty, 0.5 % a month up to its own 25 % ceiling, and interest compounded daily on the whole balance, penalties included.

Next pages to read

IRS pages, forms and statutes behind this page

Compiled by

Independent publisher of federal tax debt calculators built on the Internal Revenue Code, IRS forms and the IRS Collection Financial Standards

Figures checked on · Editorial policy · Contact

Results are estimates built on the penalty rules of the Internal Revenue Code, the interest rates the IRS publishes each quarter, the payment plan fees and the Collection Financial Standards in force, applied to the figures you type. This is not tax advice, and the IRS decides: your transcript, notices and the financial statement it reviews are what count. We receive nothing from any tax resolution firm, lender or preparer.

Rates, fees and standards in force in 2026, last checked on