Starting April 2026: The IRS now automatically applies First-Time Abatement for penalties on tax year 2025 and later returns. If you qualify, your penalty should be removed without any action needed. Use this tool to check your eligibility or if automatic relief was not applied to your account.

First-Time Abatement: Check Eligibility & Request Relief

Check if you qualify for IRS First-Time Abatement. For tax year 2025+, relief is automatic. Use this tool to verify eligibility or follow up if it was not applied. For earlier tax years, generate your abatement request letter.

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What is First-Time Abatement?

First-Time Abatement (FTA) is an IRS administrative waiver that may remove certain penalties for taxpayers with a previously clean compliance record. If you meet the eligibility criteria, you can request penalty removal - approval is at IRS discretion.

FTA was established by IRM 20.1.1.3.6.1 and applies to failure-to-file, failure-to-pay, and failure-to-deposit penalties. It's one of the most underutilized tax benefits available.

FTA Eligibility Requirements

To qualify for First-Time Abatement, you must meet ALL of the following criteria:

Clean Penalty History

No penalties assessed (or penalties fully abated) in the prior 3 tax years for the same type of penalty.

All Returns Filed

All required tax returns must be filed, or you must have a valid extension in place.

Tax Paid or Payment Plan

All taxes must be paid, or you must have an approved installment agreement (payment plan) in place.

Quick Eligibility Check

Answer these questions to see if you might qualify:

?Have you had any IRS penalties in the last 3 years?
?Have you filed all required tax returns?
?Is your tax paid or do you have a payment plan?

If you answered "No" to the first question and "Yes" to the others, you may qualify!

Penalties That Can Be Removed

Failure-to-File Penalty

5% per month, max 25% of unpaid taxes

Failure-to-Pay Penalty

0.5% per month, max 25% of unpaid taxes

Note: FTA does NOT remove interest. Interest continues until the underlying tax is paid.

Potential Savings Example

Without FTA

Unpaid tax: $10,000
FTF Penalty (25%): $2,500
FTP Penalty (6 mo): $300
Total Penalties: $2,800

With FTA

Unpaid tax: $10,000
FTF Penalty: $0
FTP Penalty: $0
Total Penalties: $0
You Save: $2,800!

*Illustrative example only. Actual savings depend on your specific tax situation. FTA approval is at IRS discretion.

How to Get FTA Relief

Option 1: Call the IRS (Fastest)

Call 1-800-829-1040 and ask for First-Time Abatement. Many agents can approve it on the spot.

Best times: Early morning (7am) or late afternoon. Have your notice and SSN ready.

Option 2: Written Request

Send a letter with your payment or in response to a penalty notice. Include:

Your name, SSN, and tax year
Statement requesting First-Time Abatement
Confirmation you meet the requirements

Option 3: Form 843 (Formal Claim)

Use IRS Form 843 for a formal penalty abatement request. Required for refunds of penalties already paid.

Check Eligibility & Request Relief in 3 Steps

Our calculator checks eligibility and helps you request relief — whether automatic or manual

Check Eligibility

Verify you have a clean compliance history for the past 3 years.

Estimate Relief

Use our calculator to see potential FTA relief.

Request Abatement

Call the IRS or submit a written request using our letter template.

La gente tambien pregunta

First-Time Abatement (FTA) is an IRS administrative waiver under IRM 20.1.1.3.6.1 that removes failure-to-file, failure-to-pay, or failure-to-deposit penalties for taxpayers who have a clean compliance history for the prior 3 tax years. It is one of the most underutilized penalty relief options available.

You can request FTA by calling the IRS at 800-829-1040, mailing Form 843 with a written explanation, or having your tax professional request it on your behalf. Phone requests are often the fastest method and can be resolved in a single call.

To qualify for FTA, you must meet three requirements: (1) no penalties assessed or all penalties fully abated in the prior 3 tax years, (2) all required tax returns filed or valid extension in place, and (3) all taxes paid or on an approved payment plan.

FTA can only be used once per penalty type. However, if 3 clean tax years pass after your last FTA, you may qualify again. Also, FTA applies separately to different penalty types (FTF, FTP, FTD), so you could potentially use it for different penalties in the same year.

Recursos Relacionados

Failure-to-File Penalty

5% per month, max 25% of unpaid taxes

Failure-to-Pay Penalty

0.5% per month, max 25%

Reasonable Cause Relief

Relief for circumstances beyond your control

CDP Hearing

Collection Due Process hearing rights

First-Time Abatement FAQ

Everything you need to know about IRS penalty relief

First-Time Abatement is an IRS administrative waiver that removes failure-to-file, failure-to-pay, and failure-to-deposit penalties for taxpayers with a clean compliance history. It's one of the easiest ways to get IRS penalty relief.

The IRS looks at the 3 tax years before the year you're requesting abatement for. You must have filed all required returns and had no penalties (or had them fully paid) during this period.

FTA applies to one tax year at a time per IRS policy. If you have penalties for multiple years, you may want to request FTA for the year with the largest penalty first. Approval is at IRS discretion.

No. FTA only removes penalties, not interest. Interest continues to accrue until the underlying tax is paid. However, removing the penalty reduces the total amount interest is calculated on.

You can request FTA by calling the IRS at 1-800-829-1040 (many agents can approve it on the spot), sending a written request with your payment/notice, or using Form 843 for a formal claim.

You can still request FTA! If approved, you'll receive a refund or credit. You can request abatement for penalties paid within the past 2 years (or 3 years from when the tax was paid, whichever is later).

If FTA is denied, you may still qualify for reasonable cause relief. Common reasons include serious illness, natural disaster, death in family, or reliance on incorrect IRS advice. You can appeal the denial.

Yes. Starting April 2026, the IRS automatically applies First-Time Abatement for penalties assessed on tax year 2025 and later returns. If you qualify (3-year clean history, all returns filed, taxes paid or in plan), the penalty should be removed without calling or writing. If it was not applied, you can use this tool to prepare a follow-up request.

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