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Failure to Deposit Penalty Calculator for Payroll Taxes

What does this come to under the current IRS rules?

The 2, 5, 10 or 15 percent penalty on late or missed federal tax deposits from the days late and how the tax was paid.

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  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Failure to deposit penalty
$1,200
Penalty rate
5.00%
Against 100%
Penalty rate5.00%
All results
MeasureResult
Failure to deposit penalty$1,200
Penalty rate5.00%
Tier6 to 15 days late
How this was worked out
Work shownrecomputed as you type
2% if deposited 1 to 5 days late
5% if 6 to 15 days late
10% if 16 or more days late, or paid directly to the IRS or with the return
15% if still unpaid more than 10 days after the first IRS notice or on notice and demand

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • 2% if deposited 1 to 5 days late
  • 5% if 6 to 15 days late
  • 10% if 16 or more days late, or paid directly to the IRS or with the return
  • 15% if still unpaid more than 10 days after the first IRS notice or on notice and demand

How it works

Publication 15 (2026) sets the deposit penalty by how late the deposit is, counted in calendar days from the due date: 2 percent for 1 to 5 days, 5 percent for 6 to 15 days, and 10 percent for 16 or more days before 10 days from the first notice. Amounts paid directly to the IRS or with the return instead of deposited are also 10 percent, and amounts unpaid more than 10 days after the first notice are 15 percent.

The penalty does not apply if the failure was due to reasonable cause and not willful neglect. The IRS applies a deposit to the most recent liability in the quarter; within 90 days of a penalty notice you may designate how deposits apply to reduce the penalty.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Are weekends counted?

Yes. The days late are calendar days starting from the due date of the liability.

Is there first-time relief?

If the return was filed on time, the IRS may waive the penalty for an inadvertent failure in the first quarter you were required to deposit or the first time after your deposit frequency changed, subject to net worth and size limits.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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