Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2017 Page 26
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45Penalties
Attach your Form(s) W-2 to the left margin of Form
1040EZ?
Late filing. If you don’t file your return by the due date (includ-
Include all the required information on your payment if
ing extensions), the penalty is usually 5% of the amount due for
you owe tax and are paying by check or money order?
each month or part of a month your return is late, unless you
See the instructions for line 14 in Section 3, earlier.
have a reasonable explanation. If you do, include it with your re-
File only one original return for the same year, even if
turn. The penalty can be as much as 25% of the tax due. The
you haven’t gotten your refund or haven’t heard from the
penalty is 15% per month, up to a maximum of 75%, if the failure
IRS since you filed? Filing more than one original return
to file is fraudulent. If your return is more than 60 days late, the
for the same year or sending in more than one copy of
minimum penalty will be $210 or the amount of any tax you owe,
the same return (unless we ask you to do so) could
whichever is smaller.
delay your refund.
Late payment of tax. If you pay your taxes late, the penalty is
Check the filing addresses at the end of these
usually
of 1% of the unpaid amount for each month or part of a
instructions before mailing your paper return. Over the
1 2
month the tax isn't paid. The penalty can be as much as 25% of
next several years the IRS plans to reduce the number
of paper tax return processing sites from five down to
the unpaid amount. It applies to any unpaid tax on the return.
two. Because of this, you may need to mail your return
This penalty is in addition to interest charges on late payments.
to a different address than you have in the past.
Frivolous return. In addition to any other penalties, there is a
penalty of $5,000 for filing a frivolous return. A frivolous return is
Filing the Return
one that doesn't contain information needed to figure the correct
tax or shows a substantially incorrect tax because you take a
Due Date
frivolous position or desire to delay or interfere with the tax laws.
This includes altering or striking out the preprinted language
File Form 1040EZ by April 17, 2018. The due date is April 17,
above the space where you sign. For a list of positions identified
instead of April 15, because April 15 is a Sunday and April 16 is
as frivolous, see Notice 2010-33, which is on page 609 of Inter-
the Emancipation Day holiday in the District of Columbia (which
nal Revenue Bulletin 2010-17 at
IRS.gov/pub/irs-irbs/
changes your filing deadline even if you don’t live in the District
irb10-17.pdf.
of Columbia). If you file after this date, you may have to pay in-
Are there other penalties? Yes. There are penalties for negli-
terest and penalties, discussed later in this Section 4.
gence, substantial understatement of tax, reportable transaction
If you were serving in, or in support of, the U.S. Armed Forces
understatements, filing an erroneous refund claim, and fraud.
in a designated combat zone or a contingency operation, you
Criminal penalties may be imposed for willful failure to file, tax
may be able to file later. See Pub. 3 for details.
evasion, making a false statement, or identity theft. See Pub. 17
What if You Cannot File on Time?
for details.
Where Do You File?
You can get an automatic 6-month extension to file your return if,
no later than the date your return is due, you file Form 4868. For
If you e-file your return, there is no need to mail it. However, if
details, see Form 4868. Instead of filing Form 4868, you can ap-
you choose to mail it, filing instructions and addresses are at the
ply for an automatic extension by making an electronic payment
end of these instructions.
by the due date of your return.
Private delivery services. If you choose to mail your return,
An automatic 6-month extension to file doesn't extend
you can use only the following IRS-designated private delivery
the time to pay your tax. If you don’t pay your tax by the
!
services to meet the “timely mailing treated as timely filing/
original due date of your return, you will owe interest on
CAUTION
paying” rule for tax returns and payments.
the unpaid tax and may owe penalties. See Form 4868.
DHL Express 9:00, DHL Express 10:30, DHL Express
12:00, DHL Express Worldwide, DHL Express Envelope,
If you make a payment with your extension request, see the
DHL Import Express 10:30, DHL Import Express 12:00, and
instructions for line 9 in Section 3, earlier.
DHL Import Express Worldwide.
What if You File or Pay Late?
UPS Next Day Air Early AM, UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M.,
We can charge you interest and penalties on the amount you
UPS Worldwide Express Plus, and UPS Worldwide Ex-
owe.
press.
Interest. We will charge you interest on taxes not paid by their
FedEx First Overnight, FedEx Priority Overnight, FedEx
due date, even if an extension of time to file is granted. We also
Standard Overnight, FedEx 2 Day, FedEx International Next
will charge you interest on penalties imposed for failure to file,
Flight Out, FedEx International Priority, FedEx International
negligence, fraud, substantial valuation misstatements, substan-
First, and FedEx International Economy.
tial understatements of tax, and reportable transaction under-
statements. Interest is charged on the penalty from the due date
For the most current list of designated services, go to
of the return (including extensions).
IRS.gov/PDS. The private delivery service can tell you how to
get written proof of the mailing date.
-26-
Instructions for Form 1040EZ
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