{"id":28340,"date":"2017-09-19T01:59:25","date_gmt":"2017-09-19T01:59:25","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/?p=28340"},"modified":"2021-08-18T15:30:11","modified_gmt":"2021-08-18T20:30:11","slug":"tax-dictionary-first-time-penalty-abatement","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-first-time-penalty-abatement\/","title":{"rendered":"First-Time Penalty Abatement"},"content":{"rendered":"<h2>IRS Definition<\/h2>\n<p>You may qualify for administrative relief from penalties for failing to file a tax return, pay on time, and\/or to deposit taxes when due under the IRS\u2019 First Time Penalty Abatement policy if the following are true:<\/p>\n<ul>\n<li>You didn\u2019t previously have to file a return or you have no penalties for the 3 tax years prior to the tax year in which you received a penalty.<\/li>\n<li>You filed all currently required returns or filed an extension of time to file.<\/li>\n<li>You have paid, or arranged to pay, any tax due.<\/li>\n<\/ul>\n<h2>More from H&amp;R Block<\/h2>\n<p>If you have a clean compliance history, you may be able to get relief from certain <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-file-penalty\/\" target=\"_blank\" rel=\"noopener\">late-filing<\/a> and <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-failure-pay-penalty\/\" target=\"_blank\" rel=\"noopener\">late-payment<\/a> penalties using the IRS\u2019 administrative waiver called first-time abatement (FTA). FTA has been an option since 2001, but few taxpayers actually use it. A 2012 report showed that only 8% of the 1.65 million individual taxpayers who qualified for FTA actually requested it.<\/p>\n<p>FTA is mainly used to remove (abate) the failure to file and failure to pay penalties for individuals and businesses. Employers with payroll-deposit obligations can also request FTA for the failure to deposit penalty.<\/p>\n<p>FTA requires a clean compliance history, which means you haven&#8217;t had certain penalties in the past three years. FTA removes penalties from only one tax period. For example, if you get a late-filing penalty in 2016, you&#8217;ll qualify for FTA if you don&#8217;t have any failure to file, failure to pay, or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-accuracy-penalty\/\" target=\"_blank\" rel=\"noopener\">accuracy penalties<\/a> for 2013 to 2015. (The <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-estimated-tax-penalty\/\" target=\"_blank\" rel=\"noopener\">estimated tax penalty<\/a> won&#8217;t disqualify you from FTA.) But, if you get another failure to file or failure to pay penalty in 2017, 2018, or 2019, you wouldn&#8217;t be able to use FTA to abate these penalties.<\/p>\n<p>Here are other important details about qualifying for FTA:<\/p>\n<ul>\n<li>You must have filed all required tax returns.<\/li>\n<li>If you owe back taxes, you must be in an agreement with the IRS to pay the back taxes (such as an <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-installment-agreement\/\" target=\"_blank\" rel=\"noopener\">installment agreement<\/a>, <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-extension-time-pay-agreement\/\" target=\"_blank\" rel=\"noopener\">extension to pay<\/a>, or <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-currently-not-collectible\/\" target=\"_blank\" rel=\"noopener\">currently not collectible<\/a> status). You must be up to date on payments and following the terms of the agreement.<\/li>\n<li>You can request FTA multiple times on the same tax year. This would happen if you ask for FTA, still owe a balance and make payments on an installment agreement, and ask for FTA on the remaining accrued failure to pay penalty when the installment agreement is almost paid off or completed.<\/li>\n<\/ul>\n<p>You can call the IRS directly to request FTA. A letter isn&#8217;t required. But, because IRS employees aren&#8217;t always aware that FTA will abate business and employment tax penalties, you may have to write the IRS to request FTA for businesses and employers.<\/p>\n<p>FTA is allowed for the following forms:<\/p>\n<ul>\n<li>Form 720, <em>Quarterly Federal Excise Tax Return<\/em><\/li>\n<li>Form 940, <em>Employer\u2019s Annual Federal Unemployment (FUTA) Tax Return<\/em><\/li>\n<li>Form 941, <em>Employer\u2019s Quarterly Federal Tax Return\u00a0<\/em><\/li>\n<li>Form 943, <em>Employer\u2019s Annual Tax Return for Agricultural Employees<\/em><\/li>\n<li>Form 944, <em>Employer\u2019s Annual Federal Tax Return<\/em><\/li>\n<li>Form 945, <em>Annual Return of Withheld Federal Income Tax<\/em><\/li>\n<li>Form 1040 series, <em>U.S. Individual Income Tax Return<\/em><\/li>\n<li>Form 1041, <em>U.S. Income Tax Return for Estates and Trusts<\/em><\/li>\n<li>Form 1065, <em>U.S. Return of Partnership Income<\/em><\/li>\n<li>Form 1120, <em>U.S. Corporation Income Tax Return<\/em><\/li>\n<li>Form 1120S, <em>U.S. Income Tax Return for an S Corporation<\/em><\/li>\n<li>Form 2290, <em>Heavy Highway Vehicle Use\u00a0 Tax Return<\/em><\/li>\n<li>Form 5471, when filed with Form 11201, <em>Information Returns of\u00a0 U.S. Person with Respect to Certain Foreign Corporations<\/em><\/li>\n<li>Form 5472, when filed with Form 11202, <em>Information Return of\u00a0 25% Foreign Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business<\/em><\/li>\n<\/ul>\n<p>FTA isn&#8217;t allowed for the following forms:<\/p>\n<ul>\n<li>Form 706, <em>U.S. Estate (and Generation-Skipping Transfer) Tax Return<\/em><\/li>\n<li>Form 709, <em>U.S. Gift (and Generation-Skipping Transfer) Tax Return<\/em><\/li>\n<li><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/forms\/form-990\/\">Form 990<\/a>, <em>Return of Organization Exempt from Income Tax<\/em><\/li>\n<li>Form 1096, <em>Annual Summary and Transmittal of U.S. Information Returns<\/em> (regarding failure to file information statements, such as Forms 1099, W-2G and 1098)<\/li>\n<li>Form W-3, <em>Transmittal of Wage and Tax Statements<\/em> (regarding failure to file Forms W-2)<\/li>\n<li>Form 5471, when filed alone<\/li>\n<li>Form 5472, when filed alone<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-penalties\/\">Learn all the options you may have to address IRS penalties.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Definition You may qualify for administrative relief from penalties for failing to file a tax return, pay on time, and\/or to deposit taxes when due under the IRS\u2019 First Time Penalty Abatement policy if the following are true: You didn\u2019t previously have to file a return or you have no penalties for the 3 [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":34921,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-28340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>Tax Dictionary - First-Time Penalty Abatement | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Learn about IRS first-time penalty abatement, a little-known option for certain penalties. 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