Pub-103, Cost of collection fee

Penalty rates for returns due on or after:

1. August 10, 2015 - to current
2. August 16, 2013 - August 9, 2015
3. January 1, 2005 - August 15, 2013
4. January 1, 2004 - December 31, 2004
5. January 1, 2001 - December 31, 2003
6. January 1, 1998 - December 31, 2000
7. January 1, 1994 - December 31, 1997

If the total unpaid amount is

• less than $1,000, penalty is $30
• $1,000 or more, penalty is $100

If the total unpaid amount is

• less than $1,000, penalty is $30
• $1,000 or more, penalty is $100

If the total unpaid amount is

• less than $1,000, penalty is $30
• $1,000 or more, penalty is $100

If the total unpaid amount is

• less than $1,000, penalty is $30
• $1,000 or more, penalty is $100

Returns due on or after July 1, 2003 —

if the total unpaid amount is

• less than $1,000, penalty is $30
• $1,000 or more, penalty is $100

Not applicable.

Not applicable.