Trust Fund Recovery Penalty Calculator

IRC § 6672 - Calculate the 100% penalty for unpaid trust fund taxes

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QuartersPersonsWillfulnessDefensesResults

Step 1: Quarterly Employment Tax Data

Enter Form 941 data for each quarter with unpaid trust fund taxes.

Q1 2026 - Due: April 30, 2026

Trust Fund Taxes (Employee Portion)

$
$
$

Employer Portion (Not Trust Fund)

$
$
$