Tax (IRS) · free tool

First-Time Penalty Abatement (FTA) Screener

First-Time Penalty Abatement (FTA) Screener It’s free, runs in your browser, and stores nothing you enter.

No penalties in the prior 3 tax years?All required returns filed (or on extension)?Paid or arranged to pay the tax due?

First-Time Abatement (FTA) screen

May not meet FTA

If FTA doesn’t apply, reasonable-cause relief may still be available.

Clean prior 3 yearsNo

Filed / filing nowNo

Paid / arranged to payNo

Illustrative screen of the FTA administrative waiver. Interest is generally not abatable. Reasonable-cause relief is a separate path. Not tax advice. This is an illustrative estimate for general informational purposes only. It is not legal, tax, or financial advice, it does not create an attorney–client relationship, and it is not a quote, promise, prediction, or guarantee of any benefit, amount, eligibility, deadline, or outcome. Figures are based on published government sources as of the date shown and change over time; results may not reflect current law or the facts of your situation. Do not rely on this tool — consult a licensed attorney before taking or refraining from any action.

Key figures behind this estimate

Published government figures used in the calculation, with their effective date and source.

Failure-to-File penalty

As of 2026 · IRS — Failure to File Penalty (5%/mo, max 25%; reduced by FTP in any month both apply)

Failure-to-Pay penalty

As of 2026 · IRS — Failure to Pay Penalty (0.5%/mo, 0.25% while an installment agreement is in effect, max 25%)

0.5%

Minimum FTF penalty (returns required to be filed in 2026)

As of 2026 · IRS — Failure to File Penalty minimum for returns over 60 days late

$525

Underpayment interest rate — Q2 2026 (individuals)

As of 2026 · IRS Rev. Rul. 2025-22 — interest rates, quarter beginning April 1, 2026 (federal short-term rate + 3%)

Streamlined IA threshold

As of 2026 · IRS — Online payment agreement / long-term plans (individuals owing $50,000 or less in combined tax, penalties, interest may qualify for a long-term streamlined plan)

50,000

Maximum streamlined term

As of 2026 · IRS — streamlined installment agreements are generally payable over up to 72 months (or the collection statute, whichever is shorter)

Frequently asked questions

What does the First-Time Penalty Abatement (FTA) Screener estimate?

First-Time Penalty Abatement (FTA) Screener It runs entirely in your browser and stores nothing you enter.

Are the figures current?

Yes. The estimate uses published government figures, each dated on this page (as of 2026) with its source.

Is this calculator legal advice?

No. It is an informational estimate from published data and does not create an attorney–client relationship. Confirm specifics with a licensed attorney.

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Illustrative screen of the FTA administrative waiver. Interest is generally not abatable. Reasonable-cause relief is a separate path. Not tax advice.