{"id":28334,"date":"2017-09-19T01:45:46","date_gmt":"2017-09-19T01:45:46","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=28334"},"modified":"2018-05-22T10:25:12","modified_gmt":"2018-05-22T15:25:12","slug":"tax-dictionary-failure-pay-penalty","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/","title":{"rendered":"Failure to Pay Penalty"},"content":{"rendered":"

IRS Definition<\/h2>\n

The failure to pay penalty is one-half of one percent for each month, or part of a month, up to a maximum of 25% of the amount of tax that remains unpaid from the due date of the return until the tax is paid in full. The one-half of one percent rate increases to one percent if the tax remains unpaid 10 days after the IRS issues a notice of intent to levy property. If you file your return by its due date and request an installment agreement, the one-half of one percent rate decreases to one-quarter of one percent for any month in which an installment agreement is in effect.<\/p>\n

More from H&R Block<\/h2>\n

If you don\u2019t pay all the taxes you owe on your tax return by the due date, the IRS will charge you a failure to pay penalty.<\/p>\n

Remember:<\/strong>\u00a0Even if you get an extension to file your return, it does not extend the time you have to pay.<\/p>\n

You can reduce the failure to pay penalty if you set up an IRS payment plan, called an installment agreement<\/a>, to pay the taxes. The penalty goes down to 0.25% per month for as long as the installment agreement is in effect.<\/p>\n

The IRS may remove (abate<\/a>) this penalty if you can show that you had reasonable cause<\/a> for not paying your taxes on time, or if you have a prior history<\/a> of filing and paying your taxes on time.<\/p>\n

Note<\/strong>: If you owe failure to file and failure to pay penalties, the combined penalty rate is 5% per month, up to a maximum of 47.5% of the tax you owe.<\/p>\n

Learn how to address IRS penalties.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

IRS Definition The failure to pay penalty is one-half of one percent for each month, or part of a month, up to a maximum of 25% of the amount of tax that remains unpaid from the due date of the return until the tax is paid in full. The one-half of one percent rate increases […]<\/p>\n","protected":false},"author":605,"featured_media":26222,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-28334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"Tax Dictionary - Failure to Pay Penalty | H&R Block<\/title>\n<meta name=\"description\" content=\"Get the facts about the IRS failure to pay penalty, which the IRS charges when you don't pay your taxes on time. Good news: You may have relief options.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Failure to Pay Penalty\" \/>\n<meta property=\"og:description\" content=\"Get the facts about the IRS failure to pay penalty, which the IRS charges when you don't pay your taxes on time. Good news: You may have relief options.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/\" \/>\n<meta property=\"og:site_name\" content=\"H&R Block\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-19T01:45:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-05-22T15:25:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/03\/PayingBackTaxes-featured2-940x350-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Elyce Luegers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hrblock\" \/>\n<meta name=\"twitter:site\" content=\"@hrblock\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Elyce Luegers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/\"},\"author\":{\"name\":\"Elyce Luegers\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"headline\":\"Failure to Pay Penalty\",\"datePublished\":\"2017-09-19T01:45:46+00:00\",\"dateModified\":\"2018-05-22T15:25:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/\"},\"wordCount\":284,\"image\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/03\\\/PayingBackTaxes-featured2-940x350-1.jpg\",\"articleSection\":[\"IRS\",\"Audits and tax notices\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/\",\"name\":\"Tax Dictionary - Failure to Pay Penalty | H&R Block\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/03\\\/PayingBackTaxes-featured2-940x350-1.jpg\",\"datePublished\":\"2017-09-19T01:45:46+00:00\",\"dateModified\":\"2018-05-22T15:25:12+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\"},\"description\":\"Get the facts about the IRS failure to pay penalty, which the IRS charges when you don't pay your taxes on time. Good news: You may have relief options.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#primaryimage\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/03\\\/PayingBackTaxes-featured2-940x350-1.jpg\",\"contentUrl\":\"https:\\\/\\\/resource-center.hrblock.com\\\/wp-content\\\/uploads\\\/2015\\\/03\\\/PayingBackTaxes-featured2-940x350-1.jpg\",\"width\":940,\"height\":350},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/irs\\\/audits-and-tax-notices\\\/tax-dictionary-failure-pay-penalty\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/resource-center.hrblock.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Failure to Pay Penalty\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#website\",\"url\":\"https:\\\/\\\/resource-center.hrblock.com\\\/\",\"name\":\"H&R Block\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/resource-center.hrblock.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/resource-center.hrblock.com\\\/#\\\/schema\\\/person\\\/91512e91ae00a37478a4f91b90022449\",\"name\":\"Elyce Luegers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g\",\"caption\":\"Elyce Luegers\"}}]}<\/script>","yoast_head_json":{"title":"Tax Dictionary - Failure to Pay Penalty | H&R Block","description":"Get the facts about the IRS failure to pay penalty, which the IRS charges when you don't pay your taxes on time. Good news: You may have relief options.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/","og_locale":"en_US","og_type":"article","og_title":"Failure to Pay Penalty","og_description":"Get the facts about the IRS failure to pay penalty, which the IRS charges when you don't pay your taxes on time. Good news: You may have relief options.","og_url":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/","og_site_name":"H&R Block","article_publisher":"https:\/\/www.facebook.com\/hrblock","article_published_time":"2017-09-19T01:45:46+00:00","article_modified_time":"2018-05-22T15:25:12+00:00","og_image":[{"url":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/03\/PayingBackTaxes-featured2-940x350-1.jpg","width":940,"height":350,"type":"image\/jpeg"}],"author":"Elyce Luegers","twitter_card":"summary_large_image","twitter_creator":"@hrblock","twitter_site":"@hrblock","twitter_misc":{"Written by":"Elyce Luegers","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#article","isPartOf":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/"},"author":{"name":"Elyce Luegers","@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449"},"headline":"Failure to Pay Penalty","datePublished":"2017-09-19T01:45:46+00:00","dateModified":"2018-05-22T15:25:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/"},"wordCount":284,"image":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/03\/PayingBackTaxes-featured2-940x350-1.jpg","articleSection":["IRS","Audits and tax notices"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/","url":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/","name":"Tax Dictionary - Failure to Pay Penalty | H&R Block","isPartOf":{"@id":"https:\/\/www.hrblock.com\/tax-center\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#primaryimage"},"image":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/03\/PayingBackTaxes-featured2-940x350-1.jpg","datePublished":"2017-09-19T01:45:46+00:00","dateModified":"2018-05-22T15:25:12+00:00","author":{"@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449"},"description":"Get the facts about the IRS failure to pay penalty, which the IRS charges when you don't pay your taxes on time. Good news: You may have relief options.","breadcrumb":{"@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#primaryimage","url":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/03\/PayingBackTaxes-featured2-940x350-1.jpg","contentUrl":"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2015\/03\/PayingBackTaxes-featured2-940x350-1.jpg","width":940,"height":350},{"@type":"BreadcrumbList","@id":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hrblock.com\/tax-center\/"},{"@type":"ListItem","position":2,"name":"Failure to Pay Penalty"}]},{"@type":"WebSite","@id":"https:\/\/www.hrblock.com\/tax-center\/#website","url":"https:\/\/www.hrblock.com\/tax-center\/","name":"H&R Block","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hrblock.com\/tax-center\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hrblock.com\/tax-center\/#\/schema\/person\/91512e91ae00a37478a4f91b90022449","name":"Elyce Luegers","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f00afad2c139e11049696685997b274ab85ac39af90c8f8bc5497183b023f35c?s=96&d=mm&r=g","caption":"Elyce Luegers"}}]}},"_links":{"self":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts\/28334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/users\/605"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/comments?post=28334"}],"version-history":[{"count":0,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/posts\/28334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/media\/26222"}],"wp:attachment":[{"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/media?parent=28334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/categories?post=28334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hrblock.com\/tax-center\/wp-json\/wp\/v2\/tags?post=28334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}