Reminder:

FTF is charged on the amount of tax due at the normal RDD (Return Due Date). This includes only timely credits. There is a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on payments. The computer does not take this grace period into account, so you must use the due date. (e.g., Payment dated May 5th should be input with an April 30th payment date). Interest is charged on the Failure to File penalty.