Skip to main content
An official website of the United States Government
English
Español
中文 (简体)
中文 (繁體)
한국어
Русский
Tiếng Việt
Kreyòl ayisyen
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
Search
Toggle search
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Help Menu Mobile
Help
Menu
Toggle menu
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
Businesses & Self-Employed
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Form 1040 Instructions
Form W-9
Form 4506-T
Form W-4
Form 941
Form W-2
Form 9465
POPULAR FOR TAX PROS
Form 1040-X
Form 2848
Form W-7
Circular 230
Main navigation
File
Pay
Refunds
Credits & Deductions
Forms & Instructions
Info Menu Mobile
Help
News
Charities & Nonprofits
Tax Pros
Home
IRM
Part 20. Penalty and Interest
Part 20. Penalty and Interest
Table of Contents
20.1 Penalty Handbook
20.1.1 Introduction and Penalty Relief
20.1.2 Failure To File/Failure To Pay Penalties
20.1.3 Estimated Tax Penalties
20.1.4 Failure to Deposit Penalty
20.1.5 Return Related Penalties
20.1.6 Preparer and Promoter Penalties
20.1.7 Information Return Penalties
20.1.8 Employee Plans and Exempt Organizations Miscellaneous Civil Penalties
20.1.9 International Penalties
20.1.10 Miscellaneous Penalties
20.1.11 Excise Tax and Estate and Gift Tax Penalties
20.1.12 Penalties Applicable to Incorrect Appraisals
20.1.13 Material Advisor and Reportable Transactions Penalties
20.2 Interest
20.2.1 Interest Introduction, Standards and Guidelines
20.2.4 Overpayment Interest
20.2.5 Interest on Underpayments
20.2.7 Abatement and Suspension of Debit Interest
20.2.9 Interest on Carryback of Net Operating Loss
20.2.10 Interest on Estate, Excise, Employment, and Foreign Taxes
20.2.11 Miscellaneous Interest Provisions
20.2.14 Netting of Overpayment and Underpayment Interest
20.3 Penalty Programs Internal Processes
20.3.1 Civil Penalty Accuracy Review Process