IRS Penalty Calculator & First Time Abate Eligibility Checker
Estimate the IRS penalty at stake and check whether your penalty appears eligible for First Time Abate relief under IRM 20.1.1.3.3.2.1. Free, instant, and private — nothing is stored or sent.
Free estimate · No signup · No credit card
Enter the amounts above to see your estimated penalty.
First Time Abate eligibility check
The three objective requirements of IRM 20.1.1.3.3.2.1. Answer all three for a result.
Have you had any IRS penalties (other than estimated-tax) in the prior 3 tax years?
Are all your required tax returns filed (or on a valid extension)?
Is the tax due paid, or in an approved payment arrangement?
Turn this into a formal abatement request
Upload your IRS notice for a free analysis. If you decide to act, we can generate a penalty abatement request letter citing the exact IRM section for your penalty.
Free analysis · No signup · No card · Optional abatement request only if you act
How the estimate is calculated
The failure-to-file penalty runs at 5% of the unpaid tax per month or part-month, capped at 25%. The failure-to-pay penalty runs at 0.5% per month, also capped at 25% (and drops to 0.25% per month under an approved installment agreement). The failure-to-deposit penalty is tiered by lateness — 2%, 5%, 10%, or 15%. When failure-to-file and failure-to-pay apply in the same month, the filing penalty is reduced by the payment penalty, so this single-penalty estimate is a ballpark rather than a combined total. Interest under IRC §6601 accrues separately and is not part of penalty relief.
Calculator FAQs
Is this IRS penalty calculator free?
Yes. The estimate and the First Time Abate eligibility check run entirely in your browser, require no signup or card, and nothing you enter is stored or sent anywhere.
How accurate is the penalty estimate?
It applies the published statutory rates (5% per month for failure to file, 0.5% per month for failure to pay, and the tiered failure-to-deposit schedule) to the amounts you enter. Your actual penalty depends on exact dates, how the failure-to-file and failure-to-pay penalties interact in overlapping months, the more-than-60-days minimum filing penalty, and accrued interest, which is separate. Treat the figure as a ballpark and verify against your IRS notice.
What does the First Time Abate eligibility check do?
It walks through the three objective requirements in Internal Revenue Manual 20.1.1.3.3.2.1 — a clean penalty history for the prior three tax years, all required returns filed, and the tax paid or in an arrangement — and tells you whether First Time Abate appears to apply. It is informational guidance, not a determination; only the IRS decides eligibility.
Which penalties can First Time Abate remove?
Only the failure-to-file (IRC §6651(a)(1)), failure-to-pay (IRC §6651(a)(2)), and failure-to-deposit (IRC §6656) penalties. Accuracy-related, estimated-tax, fraud, and information-return penalties are not FTA-eligible, though some may qualify for reasonable-cause relief.
When would I pay anything?
Only if you choose to generate a formal penalty abatement request letter to send to the IRS — and that decision comes after you see your free estimate and eligibility result. The calculator itself never charges you.
This calculator provides a general estimate and informational eligibility guidance for educational purposes only — not tax or legal advice, and not a determination of any penalty or relief. The exact penalty, your First Time Abate eligibility, and any relief are determined by the IRS based on your account. Verify with the IRS or a qualified tax professional. Last reviewed: June 2026.