IRS Penalty & Interest Estimator
Calculate failure-to-file and failure-to-pay penalties plus compounded interest based on current IRS rates.
Total Estimate
Late Filing Penalty
$0.00
Late Payment Penalty
$0.00
Accrued Interest
$0.00
Original Tax Owed
$0.00
How Penalties Work
Failure to File
Usually 5% of the unpaid taxes for each month or part of a month that a tax return is late. The maximum is 25%. If your return is more than 60 days late, the minimum penalty is the lesser of the inflation-adjusted cap (e.g., $510 for 2025, $525 for 2026) or 100% of the tax owed.
Failure to Pay
0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid. Combined with filing penalty, the 0.5% is deducted from the 5%.
Interest Rates
Determined quarterly by the IRS. This tool uses historical quarterly rates and estimates future accruals based on the most recent published rate.
Last Tool Update: June 5, 2026