Had a good reason for being late? Ask the IRS to remove the penalty

Illness, a disaster, or lost records can justify removing a penalty, but late filing charges run 5% a month up to 25%.

A licensed tax pro turns your reason into a written reasonable cause statement, 24/7, free review.

An open folder of blank pages beside a red pencil and an ink pad on a dark desk

Something outside your control kept you from filing or paying on time, and now there is a penalty. Reasonable cause penalty abatement may remove it when you show what happened, with dates and proof. A licensed tax pro can make the request for you.

4 reasons
The IRS lists four kinds: disaster, records you could not get, death or serious illness, and system problems.

So a reason outside that list, such as relying on a preparer, needs other facts behind it.

Next: Match your reason to one of the four before you write a word.
Dates
The IRS asks when the problem started, when it ended, and when you filed or paid.

So a request without dates reads as a story, not a cause.

Next: Write the three dates first, then attach the papers that show them.

Reasons that work

The IRS reasonable cause page gives these examples for late filing and late payment:

Fires, natural disasters or civil disturbances.
Not being able to get your records.
Death, serious illness or an absence you could not avoid, for you or your close family.
System problems that held up an e-filed return or an electronic payment.

A hospital stay from March 2 to May 10, 2025 overlaps the April 15 due date, with filing on May 23. That gives the request a cause, dates, and quick action after.

For a business, the reason has to apply to the person with the authority to file or pay. A bookkeeper's illness may not count if the owner could have filed.

Reasons that don't

The same IRS page names four reasons that usually fail when they stand alone:

Relying on a tax preparer. You are still expected to check that the return went in.
Not knowing the rule. Deadlines and amounts are your job to find out.
A mistake or oversight. Forgetting is not enough unless other facts show you tried.
Not having the money. The IRS may look at other facts that show you tried to comply.

If one of these is your real reason, the first-time removal rule may fit better. It needs no reason at all.

New for 2025 returns: the IRS removes late filing and late payment penalties on its own for people with 3 clean years, starting with 2025 returns. The IRS news release of July 8, 2026 says that people who do not qualify can still ask for reasonable cause.

Proof to include

Send copies, never originals. The IRS asks for papers like these:

Hospital or court records, or a doctor's letter, with the start and end dates.
Papers showing the disaster or the event.
Copies of letters you sent and replies you got.
Receipts or forms that show when you tried to file or pay.

For the dates above, the proof is hospital discharge papers with both dates and the e-file receipt dated May 23.

How to write the letter

The IRS asks you to cover what happened and when. Then say how it stopped you, and what you did to file or pay. Keep it to one page.

Re: Request to remove the late filing penalty, tax year 2024 I ask you to remove the late filing penalty for tax year 2024. I was in the hospital from March 2 to May 10, 2025, with pneumonia. My return was due April 15, 2025, while I was still there. I filed on May 23, 2025, 13 days after I came home. Copies of my discharge papers and the e-file receipt are attached. Signed: ________ Date: ________

The same letter goes behind Form 843.

Build yours

Pick your reason and type the dates in step 2. The official Form 843 fills in as you go, with the cover letter.

The boxes start with an $800 penalty for tax year 2024. Change them to yours.

Your penalty

Penalty on the notice

Tax year

Quarter (payroll deposit penalties only)

Penalty amount, in dollars

Notice number

Your reason

What happened, with dates (optional for the first-time reason)

Name and address, as on the return

Your name

Spouse's name (joint returns only)

Street address

Apt. or suite (optional)

City

State

ZIP code

Phone number (optional)

Example Form 843 for an $800 penalty

Line 2 asks the IRS to remove $800 for tax year 2024, under section 6651(a)(1).

Download the blank IRS Form 843 (PDF)

Before you mail it, have a licensed tax pro check it for free: (833) 859-3657. Write your Social Security number by hand, then sign and date page 2.

See every line and the cover letter

Line	What it says
Top box	Checked: abatement or refund of a penalty due to reasonable cause or other reason allowed under the law
Name	Your name (and your spouse, if the penalty is on a joint return)
SSN or EIN	Left blank. You write it by hand after printing.
1	Tax period: 01/01/2024 to 12/31/2024
2	Amount to be abated: $800
3	Blank, unless you already paid the penalty and want it back. Then list each payment date.
4	Box e Income
5	Box i 1040
6	Internal Revenue Code section 6651(a)(1)
7	Box c
8	Your explanation, filled in, plus "See attached letter"

Your name Re: Request to remove a penalty, tax year 2024, notice CP14 To the Internal Revenue Service: I ask you to remove the late filing (failure to file) penalty of $800 for tax year 2024, charged under Internal Revenue Code section 6651(a)(1). I could not file on time because of serious illness or a stay in the hospital. Say what happened, the dates it started and ended, and what you did as soon as you could. Copies of the papers that show these dates are attached. Please also remove the interest charged on this penalty. Thank you. Signed: ______________________ Date: ____________

The example Form 843 asks the IRS to remove $800 for tax year 2024. Call 24/7 for a free review with a licensed tax professional.

Call (833) 859-3657 Get my free review

To see what the penalty costs before you ask, use the calculator. Not sure which kind of relief fits? Start at IRS penalty removal.

Frequently asked questions

What is a good reasonable cause for penalty abatement?

One that was outside your control and stopped you from filing or paying, even though you were careful. A hospital stay, a death in the family and a house fire are the clearest examples.

What is an example of a reasonable cause?

A hospital stay from March 2 to May 10, 2025 overlaps an April 15 return deadline. Hospital papers show the dates, with filing within two weeks of discharge.

Is not having the money a reasonable cause?

Not by itself. The IRS says lack of funds alone does not qualify, though other facts that show you tried can. A payment plan lowers the late payment penalty instead.

Can I use reasonable cause for the estimated tax penalty?

Generally no. That penalty has its own waiver for disasters, retirement after 62, or a disability. See the estimated tax penalty page.

Should I call or write?

Call a licensed tax pro first. The IRS can approve some requests on the phone. A written request uses Form 843 with your letter and proof.

What to do now

Call now for a free review

You had a real reason for being late, and the penalty notice is in your hand. A licensed tax professional can review your reason, gather the right proof and ask for removal.

Call (833) 859-3657

Call 24/7. A licensed tax professional reviews your situation for free.

Or request a free review of your penalty

Tell us about your late filing penalty and a licensed tax pro calls you back right away to work on removing it.