How much is the late filing penalty?

Updated October 8, 20261 sourceTaxTruce teamFact checked

The short answer

It is 5% of the unpaid tax for each month or part of a month late, up to 25%. If a return due after Dec 31, 2025 is over 60 days late, the minimum is $525 or 100% of the tax, whichever is less.

If both late filing and late payment penalties apply in a month, the late filing one is cut by the late payment amount.

Sources

IRS: Failure to file penalty

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