If an employer fails to file an employment tax return on the due date, a penalty based on a certain percentage of the amount of tax required to be reported may be added to the tax.

Question

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This is correct. The penalty for failure to file an employment tax return on time is generally 5% of the unpaid tax amount for each month or part of a month that the return is late, up to a maximum of 25%.

If an Employer Fails to File an Employment Tax Return