Penalty relief

You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control.

If you received a notice or letter, verify the information is correct. If the information is not correct, follow the instructions in your notice or letter. If you can resolve the issue, a penalty may not apply.

On this page

• Penalties Eligible for Relief
• Types of Penalty Relief
• How to Request Penalty Relief
• How to Appeal a Penalty Relief Decision
• Interest Relief

Penalties eligible for relief

Penalties eligible for penalty relief include:

• Information Return
• Failure to File
• Failure to Pay
• Accuracy-Related
• Failure to Deposit
• Dishonored Check
• Underpayment of Estimated Tax by Corporations
• Underpayment of Estimated Tax by Individuals
• Other penalties as applicable

For more information on penalties, see Penalties.

Types of penalty relief

You may be given one of the following types of penalty relief depending on the penalty:

• First Time Penalty Abate and Administrative Waiver
• Reasonable Cause
• Statutory Exception

How to request penalty relief

Follow the instructions in the IRS notice you received.

Some penalty relief requests may be accepted over the phone. Call us at the toll-free number at the top right corner of your notice or letter. Have this information when you call:

• The notice or letter we sent you
• The penalty you want relieved
• The reasons you think we should remove it

During the call, we’ll tell you if your penalty relief is approved. If we cannot approve your relief over the phone, you may request relief in writing with Form 843, Claim for Refund and Request for Abatement.

To reduce or remove an estimated tax penalty, see:

• Underpayment of Estimated Tax by Individuals Penalty
• Underpayment of Estimated Tax by Corporations Penalty

How to appeal a penalty relief decision

If you received a notice or letter saying we denied your request for penalty relief, see Penalty Appeal Eligibility for next steps.

Interest relief

We charge interest on penalties. Interest increases the amount you owe until you pay your balance in full.

We’ll automatically reduce or remove the related interest if any of your penalties are reduced or removed. For more information about the interest we charge on penalties, see Interest.

Get help

• You can authorize someone to contact the IRS on your behalf
• See if you qualify for help from a Low Income Taxpayer Clinic
• If you can’t resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS
• If you can’t find what you need online, call the IRS number on your notice or letter (prepare for long wait times)
• For more help, contact the International Taxpayer Service Call Center