USTaxPenaltySaverState Tax Penalties by State
Calculate state tax penalties for any US state. Including failure-to-file, failure-to-pay, and state FTA programs.
State penalties are in addition to federal IRS penalties. Calculate both to see your total exposure.
States with No Income Tax
These 9 states do not impose state income tax. You won't have state income tax penalties here, but you may still have other tax obligations (sales, property, franchise).
States with First-Time Abatement Programs
These states offer formal penalty forgiveness programs similar to the IRS First-Time Abatement. Requirements vary by state.
State Penalties by Region
Click any state to calculate penalties using our free calculator.
Northeast
| State | FTF Penalty | FTP Penalty | FTA |
|---|---|---|---|
| CTConnecticut | 10% one-time | 1%/month | Yes |
| MEMaine | 10% | 1%/month | No |
| MAMassachusetts | 1%/month | 1%/month | No |
| NHNew Hampshire | No income tax | N/A | N/A |
| NJNew Jersey | 5%/month | 5%/month | No |
| NYNew York | 5%/month | 0.5%/month | No |
| PAPennsylvania | 5%/month | 0.5%/month | No |
| RIRhode Island | 5%/month | 0.5%/month | No |
| VTVermont | 5%/month | 1%/month | No |
Southeast
| State | FTF Penalty | FTP Penalty | FTA |
|---|---|---|---|
| ALAlabama | 10% one-time | 1%/month | No |
| FLFlorida | No income tax | N/A | N/A |
| GAGeorgia | 5%/month | 0.5%/month | No |
| KYKentucky | 2%/month | 2%/month | Yes |
| LALouisiana | 5%/month | 0.5%/month | No |
| MDMaryland | 10% one-time | 10% | No |
| MSMississippi | 5%/month | 0.5%/month | No |
| NCNorth Carolina | 5%/month | 10% | Yes |
| SCSouth Carolina | 5%/month | 0.5%/month | No |
| TNTennessee | No income tax | N/A | N/A |
| VAVirginia | 5%/month | 6%/year | No |
| WVWest Virginia | 5%/month | 0.5%/month | No |
| DCWashington D.C. | 5%/month | 0.5%/month | No |
Midwest
| State | FTF Penalty | FTP Penalty | FTA |
|---|---|---|---|
| ILIllinois | 2%/month | 2%/month | No |
| INIndiana | 10% one-time | 10% | No |
| IAIowa | 10% one-time | 5%/month | Yes |
| KSKansas | 1%/month | 1%/month | No |
| MIMichigan | 5%/month | 0.5%/month | No |
| MNMinnesota | 5%/month | 4% | Yes |
| MOMissouri | 5%/month | 5% | No |
| NENebraska | 5%/month | 0.5%/month | No |
| NDNorth Dakota | 5%/month | 0.5%/month | No |
| OHOhio | 0.5%/day | 0.5%/month | No |
| SDSouth Dakota | No income tax | N/A | N/A |
| WIWisconsin | 5%/month | 0.5%/month | No |
Southwest
| State | FTF Penalty | FTP Penalty | FTA |
|---|---|---|---|
| AZArizona | 4.5%/month | 0.5%/month | No |
| COColorado | 5%/month | 0.5%/month | No |
| NMNew Mexico | 2%/month | 2%/month | No |
| NVNevada | No income tax | N/A | N/A |
| OKOklahoma | 5%/month | 0.5%/month | No |
| TXTexas | No income tax | N/A | N/A |
| UTUtah | 10% one-time | 2%/month | Yes |
West
| State | FTF Penalty | FTP Penalty | FTA |
|---|---|---|---|
| AKAlaska | No income tax | N/A | N/A |
| CACalifornia | 5%/month | 0.5%/month | Yes |
| HIHawaii | 5%/month | 0.5%/month | No |
| IDIdaho | 5%/month | 0.5%/month | No |
| MTMontana | 10% one-time | 0.5%/month | No |
| OROregon | 5%/month | 0.5%/month | Yes |
| WAWashington | No income tax | N/A | N/A |
| WYWyoming | No income tax | N/A | N/A |
Federal vs State Penalty Comparison
| Penalty Type | Federal (IRS) | State (Typical) |
|---|---|---|
| Failure-to-File | 5%/month, max 25% | 1%-10% one-time or /month |
| Failure-to-Pay | 0.5%/month, max 25% | 0.5%-5%/month |
| Interest Rate (2025) | 7% (daily compound) | 3%-12% (varies) |
| First-Time Abatement | Yes (all taxpayers) | Only 8 states |
Important: State penalties are calculated separately from and in addition to federal IRS penalties. If you file late, you may owe penalties to BOTH the IRS and your state.
State Pass-Through Entity Penalties
Partnerships and S-corporations face additional state-level late filing penalties. Many states impose per-owner-per-month penalties similar to federal IRC § 6698/6699.
Calculate Business PenaltiesState Tax Penalty FAQs
Yes, state tax penalties are separate from and in addition to federal IRS penalties. If you file late or pay late, you may owe penalties to both the IRS and your state tax authority. Our calculators can calculate both federal and state penalties for your situation.
Nine states have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Note that New Hampshire and Tennessee previously had limited income taxes on investment income, but these have been phased out. These states may still have other taxes (sales, property, franchise).
Some states do offer penalty abatement programs similar to the IRS FTA. States with formal FTA programs include California (One-Time Penalty Abatement), Connecticut, Iowa, Kentucky, Minnesota, North Carolina, Oregon, and Utah. Requirements vary by state, but generally require clean compliance history.
State interest rates vary significantly. Some states (like California and New York) compound interest quarterly, while most use simple interest. Rates are typically tied to the federal short-term rate plus a state-specific add-on. Our calculator uses the correct interest method for each state.
You may need to file returns in both states and could be subject to penalties in both. Many states have reciprocal agreements that prevent double taxation. Check with both states' tax authorities or use our calculator to understand your obligations in each state.
Yes, many states have different penalty structures for businesses (partnerships, S-corps, C-corps). Pass-through entity penalties often include per-partner/per-month components similar to federal IRC § 6698/6699 penalties. Our business calculator covers state pass-through penalties for all 51 jurisdictions.
Most states allow penalty abatement through reasonable cause, first-time forgiveness (in some states), or installment agreements. Many states also participate in periodic tax amnesty programs that waive penalties and sometimes interest. Contact your state tax authority or check our calculator for relief options.
Each state has its own tax department with different names: California Franchise Tax Board (FTB), New York Department of Taxation and Finance (DTF), Texas Comptroller, etc. Our calculator provides direct links to your state's tax authority and their penalty information.
Calculate Your State Tax Penalties
Get accurate state penalty calculations for all 51 jurisdictions. See federal + state combined totals and relief options.