IRS Late Filing Penalty: Three Things You Need To Know

By David R. Spacek

Considering the recent financial downturn, many Americans are finding themselves in trouble with the IRS. Often these troubles relate to penalties and interest charges resulting from late tax filings, non-payments and other issues.

Late filing penalties are one of the penalties that cause taxpayers a great deal of concern. They amount to 5% of the unpaid tax balance for each month or part of a month. The maximum late filing penalty is 25% of the assessed tax.

Failure to pay penalties are 0.5% of the initial tax bill. These penalties are also capped at 25%. Should you ever find yourself in a situation where you cannot afford to pay your tax bill at least you need to file your return.

The above penalties can dramatically increase your overall tax bill. I see time and time again taxpayers who thought that the penalties would be minimal and that it was not a big deal if they filed late. This is obviously a big mistake.

Abatement of IRS penalties can occur, but only if the taxpayer can show reasonable cause. Reasonable cause for late filing includes: (1) the death or serious illness of the taxpayer or an immediate family member of the taxpayer; (2) the unavoidable absence of the taxpayer on the filing date; or (3) the destruction of the taxpayers business or personal residence.

Interest charges can be abated, but it is very difficult to qualify. Situations that may qualify for an interest charge abatement would include an unreasonable delay or improper advice given by the IRS or a late payment in an area that was a presidentially declared disaster area. Submit an abatement request (in written form) to the director of the service center where the return was filed. They may request supporting documentation to support your claim.

If you are facing IRS penalties and interest rest assured that you are not alone. Depending on the situation, you may be able to have the abated. Just make sure that you understand all the rights that have been afforded to you under the law.

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