Complete Guide

Failure to File vs. Failure to Pay Penalties

Did you file late? The penalty is 10x higher than paying late. Learn the difference and how to abate both.

6 min readUpdated January 2026

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penalties eligible for first-time abatement

The 10x Difference

Many taxpayers don't realize that Filing Late is much worse than Paying Late.

  • Failure to Pay: 0.5% per month.
  • Failure to File: 5.0% per month.

The penalty for not filing is 10 times higher. Even if you cannot pay a single dollar of your tax bill, you should *always* file on time to avoid the crushing 5% monthly penalty.

Combined Penalties

  • If you both failed to file AND failed to pay, the penalties are combined but capped.
  • Max Failure to File: 25%
  • Max Failure to Pay: 25%
  • Combined Max: 47.5% (approx)

Fortunately, First Time Abate (FTA) can often wipe out BOTH penalties for a single tax year.

Frequently Asked Questions

Can I abate interest?

Generally, no. Interest is statutory and rarely abated. However, if the penalty is abated, the interest *associated with that penalty* is also removed.

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Disclaimer: This guide provides general information about consumer protection rights and is intended for educational purposes only. It is not legal advice. Laws vary by state and individual circumstances differ. Consult a licensed attorney for advice specific to your situation.

Last updated: 2026-01-24.