Late filing/late payment

File a past due return

You should file all tax returns that are due, regardless of whether or not you can make a full payment with the return. See forms and instructions to find the form you need to file.

Calculate late filing and late payment penalties and interest

Use our penalty and interest calculator to determine late filing and late payment penalties and interest. (Only use this calculator when you're sending your return and payment together.)

You can also see current interest rates for the most recent quarterly interest rates assessed on late payments or underpayments.

Pay tax bills to avoid enforcement actions

If you have an unpaid tax bill, you should pay it in full immediately. By doing so, you can avoid accruing more penalties, interest and the start of civil enforcement actions that include tax warrants, levies, income executions, and seizure and sale of assets. See Audits/bills/collections for more information.

See if you're eligible for the Voluntary Disclosure Program

Under our Voluntary Disclosure program, eligible taxpayers who owe back taxes can avoid monetary penalties and possible criminal charges by:

  • telling the Department what taxes they owe;
  • paying those taxes; and
  • entering an agreement to pay all future taxes.

The program covers all taxes administered by the Tax Department - including income, corporate, and sales. Any taxpayer who meets the eligibility criteria can participate, even if their nonpayment was the result of fraudulent or criminal conduct.

 

Updated: May 31, 2012