Related links
26 CFR 301.6651-1 - Failure to file tax return or to pay tax.
The amount to be added to the tax is 5 percent thereof if the failure is for not more than 1 month, with an additional 5 percent for each additional month or
Learn more
Topic no. 202, Tax payment options
If youre not able to pay the tax you owe by your original filing due date, the balance is subject to interest and a monthly late payment penalty.
Learn more
Form 4466 (Rev. October 2018)
File Form 4466 after the end of the corporations tax year, and no later than the due date for filing the corporations tax return (not including extensions).
Learn more