Exception:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the income tax return is more than 60 days late, the penalty is the lesser of the amount of unpaid tax at RDD or the minimum penalty amount shown in the table below.
Return Due Date Without Extension
Minimum Amount
1/1/2026 and After
$525.00
Between 1/1/2025 and 12/31/2025
$510.00
Between 1/1/2024 and 12/31/2024
$485.00
Between 1/1/2023 and 12/31/2023
$450.00
Between 1/1/2020 and 12/31/2022
$435.00
Between 1/1/2018 and 12/31/2019
$210.00
Between 1/1/2016 and 12/31/2017
$205.00
Between 1/1/2009 and 12/31/2015
$135.00
On or before 12/31/2008
$100.00
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