IRS first-time penalty abatement: how to ask
If you had no penalties in the 3 years before, the IRS can remove failure-to-file and failure-to-pay penalties. Who qualifies and how to ask.
Check my letter freeWho qualifies
You may qualify if you had no penalties for the 3 tax years before the year of the penalty, or were not required to file, if you filed all currently required returns or a valid extension, and if you paid or arranged to pay the tax due.
Which penalties
First-time abatement covers failure-to-file, failure-to-pay and failure-to-deposit penalties. When a penalty is removed, the interest charged on it is reduced too.
How to ask
Call the number on your notice, or send a letter that says you request first-time abatement and why you qualify. You can also use Form 843.
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