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)
$
$
$