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The penalty is 5% of the tax due (less any tax paid on time and available credits) for each month or partial month the return is late. The penalty accrues up to a maximum of 25%.
Monthly returns are due the 25th of every month. (e.g. The June tax return is due July 25.) Quarterly returns are due the end of the month following the tax quarter. (e.g. The Quarter 1 (Jan, Feb, Mar) tax return is due April 30.)
Businesses that are subject to excise tax generally must file a Form 720, Quarterly Federal Excise Tax Return to report the tax to the IRS. Many excise taxes go into trust funds for projects related to the taxed product or service, such as highway and airport improvements. Excise taxes are independent of income taxes.
Taxpayers who arent able to file by the April 18, 2023, deadline can request an extension before that deadline, but they should know that an extension to file is not an extension to pay taxes. If they owe taxes, they should pay them before the due date to avoid potential penalties and interest on the amount owed.
What happens if you file your taxes late? The IRS filing deadline is April 15, but you can request an extension if you cant file on time. Requesting an extension helps you avoid late filing penalties, but you still have to pay any taxes you owe on time to avoid late payment penalties.
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April 18 tax filing deadline in 2023 The due date is April 18, instead of April 15, because of the weekend and the District of Columbias Emancipation Day holiday, which falls on Monday, April 17. Taxpayers requesting an extension will have until Monday, October 16, 2023, to file.
Sacramento -- The California Franchise Tax Board today confirmed that most Californians have until November 16, 2023, to file and pay their tax year 2022 taxes to avoid penalties.
Excise tax includes business and occupation (BO), retail sales, and public utility taxes. To pay your bill over the phone, call 1-800-2PAY-TAX (1-800-272-9829). Have the following information ready when you call: Jurisdiction code (5600) or Washington State zip code.

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