You may qualify for relief from penalties if you made an effort to comply with the requirements of the law, but were unable to meet your tax obligations, due to circumstances beyond your control. If you received a notice, be sure to check that the information in your notice is correct. If you can resolve an issue in your notice, a penalty might not be applicable. Penalties Eligible for Relief Penalties eligible for penalty relief include: Failing to file a tax return Failing to pay on time Failing to deposit certain taxes as required Other penalties as applicable. Types of Penalty Relief The following types of penalty relief are offered by the IRS: Reasonable Cause Administrative Waiver and First Time Penalty Abatement Statutory Exception Penalty Appeal Online Tool If you received a notice or letter stating we didn’t grant your request for penalty relief, you may want to use the Penalty Appeal Online Self-help Tool. Is Interest Relief Available? The IRS doesn’t abate interest for reasonable cause or as first-time relief. Interest is charged by law and will continue until your account is fully paid. If any of your penalties are reduced, we will automatically reduce the related interest. See our Interest Overview page for additional interest information. Need Help with Your Notice or Letter? Learn what to do Interest for Individuals Question about interest? Find answers Resources Owe taxes but can't pay? - Podcast Avoiding Interest and Penalties Charges - Video Related Topics Estimated Taxes Tax Topic 653 The Premium Tax Credit - The Basics Tools Taxpayer Guide to Identity Theft Taxpayer Advocate Did you know life events like marriage birth and divorce may have a significant tax impact Affordable Care Act Tax Provisions Forms and Instructions About Form 843, Claim for Refund and Request for Abatement Publications Internal Revenue Manual: Part 20.1.1.3 Criteria for Relief From Penalties 0620 Notc 746 (PDF)