Payroll Tax Penalty Estimator (Federal US)
Estimate potential federal payroll tax penalties for common failures based on amounts and delays you provide.
Disclaimer: This is a simplified estimator. It does NOT calculate the exact penalty amount or include interest. Consult official IRS resources or a tax professional for actual penalty amounts.
Estimate Failure to Deposit Penalty
Based on the amount of the underpayment and the number of days the deposit was late.
Enter the number of days from the deposit due date to the date it was actually paid.
Estimated Penalty:
Amount of Underpayment:
Days Late:
Estimated Penalty Rate Applied:
Estimated Penalty Amount:
Based on standard IRS tiered rates for deposit failures (does not include interest).
Estimate Failure to File Penalty
Based on the tax amount that should have been shown on the timely filed return (e.g., Form 941) and the number of months late.
Penalty applies for each month or part of a month the return is late, up to a maximum.
Estimated Penalty:
Tax Amount Due with Return:
Months Late:
Estimated Monthly Penalty Rate Applied:
Estimated Maximum Penalty Rate:
Estimated Penalty Amount:
Based on standard IRS rates for failure to file (does not include interest).
Estimate Failure to Pay Penalty
Based on the unpaid tax amount shown on the filed return (e.g., Form 941) and the number of months the payment is late.
Penalty applies for each month or part of a month the payment is late, up to a maximum.
Estimated Penalty:
Unpaid Tax Amount on Return:
Months Late:
Estimated Monthly Penalty Rate Applied:
Estimated Maximum Penalty Rate:
Estimated Penalty Amount:
Based on standard IRS rates for failure to pay (does not include interest).