April 15, 2026 – Filing Deadline!
Filing Late?
The penalty for late filing is 5 percent of the amount due each month, and the penalty for failure to pay is 0.5 percent a month, maxing out at 25 percent a year. (When both penalties are levied in the same month, the total penalty is 5 percent a month: 4.5 percent for failure to file and 0.5 percent for failure to pay.) Interest also accrues, at a current rate of 8 percent.