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What if my payment is made after the due date?
Penalty accrues monthly at one percent of the tax due, and increases by an additional one percent per month, or fraction thereof (e.g., penalty on a $500 tax due will be $30 if the tax is unpaid for six months). The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1 of each year. Interest is charged from the original due date of the return to the date the balance of the tax is paid. View current interest rates on Treasury’s Web site.
You may also estimate penalty and interest using the online calculator.