Before You Start
New for 2025+ returns: The IRS's Automatic Exemption from Penalty (AEP) can prevent certain failure-to-file, failure-to-pay and failure-to-deposit penalties from being assessed when an eligible original return is processed. It is for taxpayers with three prior years (or 12 consecutive quarters) of timely compliance, and no application or request is required. We'll quickly check whether this may apply to you before continuing.
What tax year is your return for?
Automatic Exemption from Penalty (AEP) Screening
Since you selected 2025 or later (or weren't sure), let's check the AEP criteria first. If AEP doesn't apply, we'll continue to the standard penalty relief flow.
Did you file the same return type on time for the past 3 years?
Did you pay any tax due in those years (or have no balance due when filed)?
Business filers only: Have you had a federal tax deposit penalty waived 4+ times in the past 3 years?
If you're filing as an individual, select "N/A (individual)".
Are you filing an original return (not amended)?
You May Qualify for the Automatic Exemption from Penalty (AEP)
Based on your answers — on-time filing and payment for the past 3 years, no repeated deposit-penalty waivers, and an original (non-amended) return — the IRS may not assess a covered failure-to-file, failure-to-pay or failure-to-deposit penalty on this return in the first place. AEP is applied automatically during original return processing, no request is needed, and the IRS sends a notice when it applies.
AEP does not stop active IRS collection activity by itself and does not cover every penalty (for example, accuracy-related or information return penalties). During the transition, First-Time Abate remains available by request for certain returns; for original returns due on or after January 1, 2027, AEP replaces First-Time Abate. Reasonable-cause relief is still available. If you'd like, you can continue through the standard penalty relief review below.
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This is an estimate only and not legal or tax advice.
Step 1 — Eligibility
If you don't have penalties, or returns aren't filed, this tool stops per your rules.
Do you currently owe penalties on your IRS tax balance?
Have you filed all required federal tax returns?
Step 2 — Reason(s) for Penalty
Select all that apply. Scoring adds points for each selection.
About how much do you currently owe the IRS?
Step 3 — Prior Compliance
Have you been compliant with IRS filings for the last 3 years?
Have you previously requested penalty abatement for this issue?
Step 4 — Collection Pressure
Are you currently facing IRS collection pressure (levy, lien, garnishment threats)?
Not Applicable
This calculator is for people who have IRS penalties.
This is an estimate only and not legal or tax advice.
Not Eligible Yet
All required tax returns must be filed before penalty abatement can be requested.
This is an estimate only and not legal or tax advice.
Your IRS Penalty Abatement Eligibility
Risk tier, score, and confidence are based on your scoring rules (including the emergency override).
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Penalties increase over time. Your results suggest possible eligibility for relief.
SUBMIT YOUR PENALTY ABATEMENT REVIEW WITHIN 10 DAYS
What You Entered
Penalty abatement can reduce balances, but does not stop enforcement by itself.
This checklist explains which penalties may qualify, how to document eligibility, and how to sequence abatement requests alongside other actions safely.
Download Emergency Checklist
If any of this is inaccurate, go back and update your answers for a more reliable estimate.
This is an estimate only and not legal or tax advice.
