---
title: What Is First Time Penalty Abatement? 2026 Guide | TaxTruce
url: https://taxtruce.com/answers/what-is-first-time-penalty-abatement
updated: 2026-10-29
---

# What is first time penalty abatement?

Updated October 8, 20261 sourceTaxTruce team[Fact checked](/editorial-standards)

The short answer

First Time Abate removes failure to file, failure to pay or failure to deposit penalties if you filed and paid on time the 3 years before. You ask by phone or in writing. Starting summer 2026, it moves to Automatic Exemption from Penalty for 2025 returns and later, with no request needed.

## Words to know

[Automatic Exemption from Penalty (AEP)](/glossary)
:   New IRS relief starting summer 2026. With a clean 3 year record, some penalties are not charged at all.

[First Time Abate (FTA)](/glossary)
:   IRS relief from some penalties if you filed and paid on time for the 3 years before.

## Sources

1. [IRS: First Time Abate and Automatic Exemption from Penalty](https://www.irs.gov/payments/penalty-relief-due-to-first-time-abate-or-other-administrative-waiver)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.