Pub-103, Late payment penalty - estimated or quarter-monthly tax due

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

Penalty is based on the number of days the payment is late. 

1 - 30 days: 2%
31 + days: 10%

Penalty is based on the number of days the payment is late.

1 - 30 days: 2%
31 + days: 10%

Penalty is based on the number of days the payment is late.

1 - 30 days: 2%
31 + days: 10%

Penalty is based on the number of days the payment is late.

1 - 30 days: 2%
31 - 90 days: 10%
91 - 180 days: 15%
181 + days: 20%

Penalty is based on the number of days the payment is late.

1 - 30 days: 2%
31 - 90 days: 5%
91 - 180 days: 10%
181 + days: 15%

20% of any amount that is not timely paid.

15% of any amount that is not timely paid.