Artículo Filing late.. Filing late.

id="en_US_2025_publink1000170713"> Filing late. If you don’t file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. The penalty is based on the tax not paid by the due date (without regard to extensions). Fraud. If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Return over 60 days late. If you file your return more than 60 days after the due date, or extended due date, the minimum penalty is the smaller of $525 or 100% of the unpaid tax. Exception. You won’t have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect.