How the letter builder works
The IRS removes late-filing, late-payment, and late-deposit penalties for taxpayers with a clean record. It's a matter of policy, not a negotiation. This tool checks whether you likely qualify and writes the request.
- Enter the penalties from your IRS notice.
- Answer the questions to see if first-time relief fits.
- Pick a letter: first-time relief, reasonable cause, or for a Form 1065, Rev. Proc. 84-35.
- Copy or print it. Write in your taxpayer ID, sign it, and mail it to the address on your notice or the one in the Form 843 instructions.
Nothing you type leaves your browser, and the tool never asks for your Social Security number or EIN. Coming from a penalty calculator result? Your amounts are already filled in. Not sure what your notice means? Try the IRS notice lookup.
Who qualifies for first-time relief
You likely qualify if all of these are true:
- You filed the same type of return on time for the three tax years before this one. For quarterly returns like Form 941, that's the prior 12 quarters.
- You had no penalties in those years. An estimated tax penalty doesn't count, and neither does one the IRS removed for reasonable cause or its own error. One removed under first-time relief does count.
- For a business, the IRS hasn't waived a late-deposit penalty four or more times in those years. And the deposit penalty wasn't for avoiding EFTPS, the IRS's electronic payment system.
You don't have to pay the tax first. Relief doesn't cover the accuracy-related penalty, the estimated tax penalty, or penalties for late W-2s and 1099s.
First-time relief is becoming automatic
In July 2026 the IRS announced that First Time Abate is being replaced by Automatic Exemption from Penalty, or AEP. It applies to original returns, starting with 2025 returns and 2026 quarterly returns. If you qualify, the IRS doesn't charge the penalty when it processes your return, and it sends a notice saying relief was applied. Under AEP, the late-payment penalty isn't charged on unpaid tax at all. Under First Time Abate, it can keep growing until the tax is paid.
During the changeover, some people who qualify may still get penalty notices for 2025 returns and 2026 quarterly returns. If that's you, call the number on your notice or send this letter. For 2024 and earlier returns, you still ask for First Time Abate.
If first-time relief doesn't fit
Choose "Reasonable cause" and explain what happened, with dates. Examples include a serious illness, a natural disaster, destroyed records, or relying on written advice from a professional. Include copies of records that back it up.
For a small partnership, pick Form 1065 and a third option appears. Rev. Proc. 84-35 covers a domestic partnership with 10 or fewer partners, all individuals or estates, where each partner's share of every partnership item is the same. If every partner reported their share on a timely personal return, the partnership is presumed to have reasonable cause. The S corp and partnership calculator shows what that penalty comes to.
Questions people ask
Do I need a letter for a 2025 return?
Maybe not. Starting with 2025 returns and 2026 quarterly returns, the IRS applies first-time relief on its own if you qualify, and sends a notice saying so. If you qualify but get a penalty notice anyway, call the number on it or send the letter.
Can I call instead of writing?
Yes. Call the toll-free number on your notice and ask for penalty relief. You don't need to name First Time Abate or send documents, because the IRS checks your account. Ask for the result in writing.
Can I get back a penalty I already paid?
Yes, if the penalty qualifies for relief. Use Form 843, Claim for Refund and Request for Abatement. It covers getting back a penalty you've paid as well as removing one you still owe. Send it to the address in the Form 843 instructions.
Does first-time relief cover every penalty?
No. It covers late filing, late payment, and late deposits. It doesn't cover the accuracy-related penalty, the estimated tax penalty, or penalties for late W-2s and 1099s. For a late W-2 or 1099, you can still ask for relief for reasonable cause.