Kate files her tax return 36 days after the due date.When she files the return,she sends a check for $2,000 which is the balance of the tax owed by her.Kate's penalty for failure to file a return will be

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According to the IRS penalty calculation, the penalty for late filing is 5% per month or part of a month on the unpaid tax, up to a maximum of 25%. Since Kate filed her tax return 36 days after the due date and had an outstanding tax balance, she will be penalized 5% for the first month and an additional 5% for the second month (since the penalty is pro-rated based on the number of days late), resulting in a penalty of 10% on the unpaid tax.

Kate Files Her Tax Return 36 Days After the Due