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Tax Extension Penalty Calculator

Calculate penalties and interest for filing taxes late.
See the cost of failure-to-file and failure-to-pay penalties.

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Penalty Estimate

IRS penalties for late filing and late payment are separate.

Failure-to-File Penalty:

  • 5% of unpaid tax per month (or partial month), up to 25%
  • Minimum penalty of $485 (or 100% of tax owed) if more than 60 days late

Failure-to-Pay Penalty:

  • 0.5% of unpaid tax per month, up to 25%
  • Reduced to 0.25%/month if you filed on time and set up a payment plan

Interest:

  • Currently ~8% annual rate (compounds daily)
  • Charged on unpaid tax plus penalties

If you filed an extension: You avoid the failure-to-file penalty, but still owe failure-to-pay penalty and interest on any unpaid balance.

Rates and minimums based on 2024 IRS rules.


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