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First Time Penalty Abatement

Missed the Tax Day deadline? Here’s what taxpayers should do.

Tax Tip 2023-54

April 20, 2023

Penalty Relief:

Missed the #IRS tax deadline? Taxpayers who have a history of filing and paying on time often qualify to have the late penalties abated.  See:

If you missed the #IRS tax deadline, penalty relief may be available. Learn more at:

Failure to file:

Taxpayers who owe tax and file their #IRS tax return more than 60 days after the deadline usually face a higher late-filing penalty. Avoid the penalty increase by filing ASAP, even if you can’t pay. See:

A late-filing penalty is assessed when you owe tax and fail to file a tax return or request an extension by the #IRS due date. Avoid the penalty increase by filing now, even if you can’t pay yet. See:

Taxpayers who missed the recent April filing and payment deadline should know their obligations and the possible consequences if they don’t file or have an overdue tax bill.

Taxpayers who owe tax

Tax owed and not paid by April 18, 2023, is subject to penalties and interest. Anyone who didn't file and owes tax should file a return as soon as they can and pay as much as they can to reduce penalties and interest. Electronic filing options, including IRS Free File, are still available on through October 16, 2023, to prepare and file returns electronically.

Filing soon is very important because the late-filing and late-payment penalties and interest on unpaid taxes add up quickly. Some taxpayers filing after the deadline may qualify for penalty relief. For those charged a penalty, they may contact the IRS by calling the number on their notice and explain why they couldn't file and pay on time.

Taxpayers who have a history of filing and paying on time often qualify for administrative penalty relief. A taxpayer usually qualifies if they have filed and paid promptly for the past three years and meet other requirements. For details, taxpayers should visit the first-time penalty abatement page on

If taxpayers find that they owe taxes, they can review their available payment options. The IRS has options for taxpayers who can't pay taxes they owe. Information on reducing the amount of interest owed is on the interest abatement page of

Military personnel can still use MilTax

The military community can also file their taxes using MilTax, a free tax resource offered through the Department of Defense. Eligible taxpayers can use MilTax to electronically file a federal tax return and up to three state returns for free.

Some taxpayers have extra time

Some taxpayers may have extra time to file their tax returns and pay any taxes due. This includes some disaster victims, taxpayers living overseas, certain military service members and eligible support personnel in combat zones.

Taxpayers who weren’t required to file

Some people may choose not to file a tax return because they didn't earn enough money to be required to file. Generally, they won't receive a penalty if they are owed a refund, but they risk missing out on their refund.

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The National Foster Parent Association is a champion for the thousands of families that open their hearts and their homes to the over 400,000 children in out-of-home placement in the US. The NFPA believes in the importance of family-based care for foster children and that every child deserves support and a permanent family.

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