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IRS Penalty & Interest Calculator

See what the IRS adds to an unpaid federal tax bill: late-filing and late-payment penalties, the minimum penalty, and interest compounded daily at the published 2026 rates, then see what penalty relief could remove.

In short: How much is the IRS penalty for filing late?

5% of the unpaid tax for each month or part of a month the return is late, up to 25%. If the return is more than 60 days late, the minimum penalty is $525 for returns due after 31 December 2025 ($510 for returns due in 2025), or 100% of the tax owed if that is less.

Last reviewed against 5 official sources.

Try an example:

Your tax bill

Use the balance due on the return, after withholding, estimated payments and refundable credits

When you filed and paid

Anything that changes the rate

Estimated total owed

$13,733.10

Penalties and interest add $3,733.10 to your tax.

Unpaid tax
$10,000.00
Failure-to-file penalty5 months · 22.5%
$2,250.00
Failure-to-pay penalty12 months
$600.00
Interest365 days, compounded daily
$883.10

Filing matters more than paying

The late-filing penalty is ten times the late-payment penalty. If you can't pay, file anyway, and ask about first-time abatement, which can remove these penalties if your record is clean.

What makes up the total

Penalties and interest are 27% of what you owe.

Penalties and interest if you pay later

Waiting 12 more months adds about $1,522.49.

What you would owe on each date

Owed if you pay on that date, filing by then at the latest: $10,000.00 on the due date to $14,473.50 on Oct 26.

The link holds your numbers in the address. Nothing is sent to us.

How the calculation works

  1. Failure to file. 5% of the unpaid tax for every month or part month between the return due date (with any extension) and the date you file, up to five months.
  2. Failure to pay. 0.5% for every month or part month between the payment due date and the date you pay, up to 50 months (25%). The rate is 0.25% on an approved plan if you filed on time, and 1% from 10 days after a levy notice.
  3. Offset. In months where both apply, the late-filing charge is reduced by the late-payment charge.
  4. Minimum penalty. More than 60 days late, the late-filing penalty is at least the IRS minimum for that due date, or the whole tax if smaller.
  5. Interest. Charged daily at the quarterly underpayment rate and compounded.

Worked example

You owe $10,000 for 2024, due 15 April 2025. You file on 15 September 2025 and pay on 15 April 2026.

Failure to file5 months × 4.5% = 22.5% → $2,250
Failure to pay12 months × 0.5% = 6% → $600
Interest7% (2025 and early 2026), 6% from April 2026, daily → about $883
Totalabout $13,733

With a clean three-year record, First Time Abate would remove both penalties and their interest, leaving about $10,721.

What this calculator simplifies

  • It assumes one balance paid in one payment. Partial payments reduce later penalties and interest.
  • Interest on the failure-to-pay penalty is counted from the due date; the IRS starts it later, so interest may be slightly overstated.
  • It does not cover the estimated-tax penalty, accuracy-related penalties or business returns.

Reading the charts

Each chart redraws as you change the inputs and uses the same calculation as the result above. Choose "Show data" for the exact figures as a table, or download them as a CSV. "Copy link" saves your numbers in the page address so you can come back to the result or share it; nothing is sent to us.

Official sources

Figures last reviewed .

Frequently asked questions

How much is the IRS penalty for filing late?

5% of the unpaid tax for each month or part of a month the return is late, up to 25%. If the return is more than 60 days late, the minimum penalty is $525 for returns due after 31 December 2025 ($510 for returns due in 2025), or 100% of the tax owed if that is less.

How much is the penalty for paying late?

0.5% of the unpaid tax for each month or part of a month, up to 25%. It drops to 0.25% a month while you have an approved payment plan, provided you filed on time, and rises to 1% a month from 10 days after a notice of intent to levy.

Do both penalties apply at the same time?

Yes, but in any month both apply the failure-to-file penalty is reduced by the failure-to-pay penalty, so you pay 4.5% plus 0.5% instead of 5.5%. The failure-to-file penalty reaches its 22.5% maximum after five months; the failure-to-pay penalty keeps running.

What interest rate does the IRS charge?

The underpayment rate is set every quarter. For 2026 it is 7% in January–March, 6% in April–June and 7% from July to December. Interest is compounded daily and charged on unpaid tax, penalties and earlier interest.

Can I get the penalties removed?

Often. If you filed and paid on time for the previous three years with no penalties, you may qualify for First Time Abate. Call the IRS or send Form 843. For 2025 and later tax years the IRS now applies an Automatic Exemption from Penalty when your record qualifies, so no penalty is assessed. Penalties can also be removed for reasonable cause such as serious illness or disaster.

Does the IRS remove interest too?

Interest on a penalty is removed automatically when the penalty is removed. Interest on the tax itself is not removed for reasonable cause or First Time Abate, so paying the tax quickly is the only way to stop it growing.

Should I file even if I can't pay?

Yes. The late-filing penalty is ten times the late-payment penalty. Filing on time, and setting up a payment plan, stops the bigger penalty and makes you eligible for the reduced 0.25% late-payment rate.

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Disclaimer: This tool gives a general estimate based on what you enter and the published rules. It is not tax, legal or financial advice, and the tax authority makes the final decision. Speak to a qualified professional before acting. See our disclaimer.