Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
For additional information concerning the FTF penalty see IRM 20.1.2.3.7, Failure to File a Tax Return—IRC 6651(a)(1).
The FTF penalty is 5% of the amount subject to the penalty, for up to five months, excluding any overlapping amount of Failure to Pay (FTP) penalty.
The maximum FTF penalty is 25% of the unpaid tax remaining on the return due date without regard to extensions.
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