Pub-103, Late filing (or nonfiling) penalty for transaction return

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

$100, when the return, if it had been properly filed, would not have resulted in the imposition of a tax.

Note: If you owe this late-filing (or nonfiling) penalty for a zero liability transaction return, you are not subject to the standard late-filing (or nonfiling) penalty.

$100

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.