Taxes: Paying penalty or interest for a late tax payment

If you pay a tax after the due date (sometimes called the delinquent date), we warn that you owe a penalty and interest.

Important: In most cases, you should not add the penalty or interest to the tax payment; instead, you should pay it separately. Paying the penalty or interest separately:

Keeps the tax payment separate from the penalty and interest payment.
Helps the agency reconcile your tax payments correctly.
Helps you get the most recent penalty and interest amount from the tax agency. (For this reason, we do not calculate the penalty or interest.)

Here's how you should make your payments:

Pay the tax amount we show you as usual. See Taxes: Making payments.
Contact the tax agency for assistance in calculating the penalty and interest.
- For federal tax information, Publication 15 from the IRS has up-to-date information for employers, including penalties for late tax payments.
- For state tax information, check with your state agency.
  1. Go to Payroll resources: Tools, supplies, websites.
  2. Under State government resources, click your state.
  3. Look for the agency website or contact information, and click the corresponding link.
Pay the penalty and interest.
- For federal taxes, pay the penalty and interest electronically through EFTPS.
- For state taxes, it's different for each state. You'll find out from the tax agency when you contact them in step 2.

Taxes: Paying penalty or interest for a late tax payment

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