State |
Steps to Request a Tax Penalty Waiver |
Source & More Information |
Last Updated |
|---|---|---|---|
| Alabama | Log into your My Alabama Taxes (MAT) account and send a request by clicking on the applicable tax account. Then click on the “Ask a question” link in the “I want to” section. You must provide a valid explanation of the reason you are requesting a waiver. Your account will be reviewed, and an agent will reply back to you. |
https://www.revenue.alabama.gov/faqs/how-do-i-request-a-waiver-of-a-penalty-on-a-tax-return-filed-after-the-due-date/ | 4/22/26 |
| Alaska | Waivers are managed by local municipalities or the ARSSTC for remote sellers. | 4/22/26 | |
| Arizona | How to Request Penalty Abatement in Arizona Complete Form 290: Fill out Arizona Form 290, Request for Penalty Abatement detailing the specific tax period and penalties. Establish Reasonable Cause: Provide documentation proving that the failure to pay or file was due to circumstances beyond your control (e.g., natural disasters, death in the family, or serious illness). Check for First-Time Abatement: If you have a clean history (no penalties in the past 3 years), you may qualify for a waiver regardless of reasonable cause. Submit the Request: Email: PenaltyReview@azdor.gov Fax: (602) 716-6787 Mail: Arizona Department of Revenue, Penalty Review Unit, 1600 West Monroe Street, Phoenix, AZ 85007-2612 |
https://azdor.gov/collections-individuals/penalty-abatement | 4/22/26 |
| Arkansas | Steps to Request an Arkansas Tax Penalty Waiver: Contact the DFA Directly: Call the Arkansas DFA at (501) 682-5000 to discuss your situation. Submit Written Request: Write a letter explaining why you missed the deadline or payment, providing documentation for reasonable cause (e.g., illness, natural disaster). Use Form AR1023CT for Exemptions: Nonprofits can use this form for exemptions, along with an IRS Determination Letter. Wait for Review: The DFA reviews cases based on compliance history, tax type, and the total amount due. |
https://www.dfa.arkansas.gov/wp-content/uploads/IITPenaltyWaiverRequest_RE.pdf | 4/22/26 |
| California | Top Ways to Request a Penalty Waiver (FTB) One-Time Penalty Abatement (First-Time Penalty Abatement): Eligibility: Must be a first-time penalty, with no prior penalties in the last 4 years. Process: Complete Form 2918, "One-Time Penalty Abatement - Individual". Action: Submit via your MyFTB account or call 800-689-4776. Reasonable Cause Waiver: Eligibility: If the penalty was caused by something outside your control (e.g., natural disasters, serious illness, death in the family). Process: Submit Form 2917 (Individual) or Form 2924 (Business) explaining why the penalty should be removed. |
https://www.ftb.ca.gov/pay/penalties-and-interest/one-time-penalty-abatement.html | 4/22/26 |
| Colorado | Steps to Request a Penalty Waiver in Colorado Log In to Revenue Online: The primary way to manage penalties is by logging in to Revenue Online, selecting the "File/Amend and View Returns/Payments" option, and reviewing the specific tax period. Protest a Notice of Deficiency: If you received a formal notice, you can file a protest. This requires a cover letter detailing: Name and address. Taxable period. The specific tax and amount in dispute. A statement explaining why the penalty should be waived. Submit "Good Cause": You must show you used "reasonable care and prudence" but still failed to meet obligations due to factors like fire, natural disaster, or serious illness. |
https://tax.colorado.gov/penalties-and-interest | 4/22/26 |
| Connecticut | How to Submit a Waiver Request Fill out Form DRS-PW: Provide a detailed explanation of why the penalty should be waived (e.g., serious illness, destruction of records). Submit via myconneCT: The fastest method is through the myconneCT portal. Alternative Submission Methods: Fax: 860-297-5727. Mail: Department of Revenue Services, Operations Bureau/Penalty Waiver, PO Box 5089, Hartford, CT 06103-5089. |
https://portal.ct.gov/drs/myconnect/penalty-waiver-request-and-offer-of-compromise | 4/22/26 |
| Delaware | Steps of the appeal process if you or your client receives a proposed assessment or a dis-allowance of a claim for credit or refund: Protest by a taxpayer: Within 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) after the date of the mailing of a notice of proposed assessment or the date of the mailing of a notice of the dis-allowance of a claim for credit or refund, the taxpayer may file with the Director a written protest against the proposed assessment or dis-allowance in which the taxpayer shall set forth the grounds upon which the protest is based. If such a protest is filed, the Director shall reconsider the proposed assessment or dis-allowance of claim for credit or refund and, if the taxpayer has so requested, shall grant the taxpayer or the taxpayer’s authorized representative an oral hearing. Written protests should be mailed to the following address: Division of Revenue State of Delaware Post Office Box 8714 Wilmington, DE 19899-8714 |
https://revenue.delaware.gov/tax-appeal-process/#:~:text=Within%2060%20days%20(30%20days,allowance%20of%20a%20claim%20for | 4/22/26 |
| District of Columbia | Steps to Request a DC Penalty Waiver: Establish Reasonable Cause: Common reasons include serious illness, destruction of records, or unavoidable absence. Submit a Request Letter: Write a detailed letter to the Office of Tax and Revenue explaining why the penalty should be waived. Include Documentation: Provide proof supporting your case (e.g., medical records, death certificates). Ensure Compliance: You must have filed all required returns and paid the base tax amount, as interest generally cannot be waived. Contact OTR: Submit the request via mail or through the MyTax.DC.gov portal if available, following the instructions on your tax notice. |
https://code.dccouncil.gov/us/dc/council/code/sections/47-4221#:~:text=District%20of%20Columbia%20Code%20(D.C.%20Code)%20%C2%A7,a%20prescribed%20duty%20within%20the%20prescribed%20time | 4/22/26 |
| Florida | How to Apply for Voluntary Disclosure of Tax Liabilities You must apply by written request. Please include the following information: A statement that you have not been previously contacted by the Florida Department of Revenue about the disclosed tax liability. The tax type and period being disclosed. Contact information for the taxpayer or taxpayer's representative. Once accepted into the Voluntary Disclosure program, you will be asked to provide the several pieces of information. Refer to Source for different requirements for specific circumstances. |
https://floridarevenue.com/taxes/compliance/Pages/voluntary_disclosure.aspx | 4/22/26 |
| Georgia | How to Request a Penalty Waiver in Georgia Online (Fastest): Log in to the Georgia Tax Center (GTC) and look under "Tasks" to find "Request a Waiver of Penalty". By Mail: Complete Form TSD-3 (Request for Penalty Waiver) and mail it to the address provided on the form. Documentation: You must provide a letter explaining the specific reasons for the delay (e.g., natural disasters, death/serious illness, or destruction of records). Voluntary Disclosure: If you are reporting previously unfiled taxes, you might qualify for penalty waivers under a Voluntary Disclosure Agreement. |
https://dor.georgia.gov/tsd-3-request-penalty-waiver | 4/22/26 |
| Hawaii | Steps to Request a Hawaii Tax Penalty Waiver Establish Reasonable Cause: Gather documentation proving your failure to pay or file was due to unavoidable circumstances (e.g., death, destruction of records, serious illness). Write a Formal Letter: Submit a written request detailing why you qualify for a waiver (penalty abatement). File Required Returns: Ensure all tax returns are filed, as waivers are rarely granted for non-filed returns. Submit to HI-DOT: Mail the request to the Hawaii Department of Taxation or submit it via Hawaii Tax Online. Special Procedures: If relating to specific disasters, check for special instructions like marking "2023 Wildfire Relief" on your return. |
https://files.hawaii.gov/tax/forms/current/l110_i.pdf | 4/22/26 |
| Idaho | Applying for the Voluntary Disclosure Agreement To review program requirements or enter your business into the VDA program, go to the pdf Voluntary Disclosure Agreement Application. You don’t have to reveal the name of your company or any information that could readily identify it until we finalize an agreement with you. Once accepted into the Voluntary Disclosure program, you will be asked to provide the several pieces of information. Refer to Source for different requirements for specific circumstances. |
https://tax.idaho.gov/taxes/income-tax/business-income/voluntary-disclosure-agreement-program/ | 4/22/26 |
| Illinois | Steps for Requesting a Penalty Waiver Identify the Penalty: Know which penalty you are asking to be waived (e.g., late filing, late payment). Gather Evidence: Provide documentation explaining why you couldn't pay or file on time, such as medical records, death certificates, or proof of disaster. Submit in Writing: Explain your situation clearly, detailing the steps you took to try to comply. Check for First-Time Abate: If you have a clean record for the past 3 years, you may qualify for an administrative waiver. |
https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/misc/documents/credit/idr-957.pdf | 4/22/26 |
| Indiana | Methods to Request Indiana Penalty Waiver INTIME Portal: Log in to your INTIME account and select "Submit penalty abatement request". Form 53054 (Penalty Abatement Request): Fill out the form, providing a detailed explanation of why the penalty should be waived, and mail it to the DOR. 2026 Tax Amnesty: The state is holding an amnesty program from July 15, 2026, to September 9, 2026, which may allow for penalties to be waived if the tax liability is paid. |
https://www.in.gov/dor/i-need-to/request-a-penalty-abatement/ | 4/22/26 |
| Iowa | Steps to Take: Request Form 78-629: Complete the Penalty Waiver Request Form (78-629) and provide detailed reasons. Use GovConnectIowa: Log into the GovConnectIowa portal to request a penalty waiver online for eligible tax types. Demonstrate Reasonable Cause: Show that the failure to file or pay was due to reasonable cause (e.g., death, serious illness, or unavoidable casualty) rather than willful neglect. Contact Information: For questions, contact the Iowa Department of Revenue at (515) 281-3114 or 1-800-367-338. |
https://revenue.iowa.gov/media/2230/download?inline | 4/22/26 |
| Kansas | Key Steps for Kansas Penalty Waivers: Submit a Petition: File the Petition for Abatement (Form PA-1) detailing the reasons for the request. Establish Reasonable Cause: Clearly explain why you could not file or pay on time, such as serious illness, death in the family, or natural disasters. Be Compliant: Ensure all tax returns are filed and all current taxes are paid. Include Documentation: Attach evidence to support your petition (e.g., medical records,, death certificates). Fees: A non-refundable $50 application fee is required. |
https://www.ksrevenue.gov/pfa.html | 4/22/26 |
| Kentucky | How to Request a Kentucky Penalty Waiver: Submit a Written Request: You must provide a written statement explaining why the tax was not filed or paid on time. Include Documentation: Support your claim with evidence, such as obituaries, medical records, or proof of natural disasters. Pay Tax and Interest: Generally, all tax and interest must be paid before the penalty can be waived. Deadline: The request must be sent within 60 days of the notice of assessment. |
https://revenue.ky.gov/Collections/Pages/Penalties-Interest-and-Fees.aspx | 4/22/26 |
| Louisiana | Steps to Request a Waiver Verify Eligibility: Ensure all tax returns are filed and all taxes/interest are paid. Submit Form R-20128: Use the online Penalty Waiver Request form (Form R-20128). Provide Evidence: Include supporting documentation detailing why the failure to file or pay was due to reasonable cause (e.g., serious illness, destruction of records). Contact Information: If necessary, contact the department at income.tax@la.gov (individuals) or business.tax@la.gov (businesses). To request a penalty waiver electronically, click on the following link Form R-20128 Electronic Submission and follow the instructions. Additionally, an electronic penalty waiver request submission is available to LaTAP account users. However, note that the LaTAP submission option is currently limited to delinquent filing penalty and late payment penalty. |
https://revenue.louisiana.gov/tax-education-and-faqs/faqs/collections/can-i-request-a-penalty-waiver-online/ | 4/22/26 |
| Maine | How to Apply for Penalty Abatement Maine Revenue Services offers two ways to submit a penalty abatement request: through its secure online portal or by mail. Taxpayers must generally request an abatement within 60 days of the notice date on their penalty bill. Acting quickly is critical because missed deadlines can reduce your options. Online application process Visit the official Maine Revenue Services website at maine.gov/revenue. Go to the “Electronic Services” section and select “Petition for Reconsideration.” Complete the online form, explaining the circumstances that led to the failure to file or pay the penalty. Upload supporting documents such as medical records, notices, or proof of natural disaster. Submit the request before the 60-day deadline. You will receive immediate confirmation that MRS received your request. Mail-in application process Download the Petition for Reconsideration form from the Maine Revenue Services website. Prepare a letter explaining why you believe the penalties and interest should be waived. Include the tax year, type of tax, and the specific penalty amounts you are disputing. Attach all supporting documentation and a copy of your tax bill or penalty notice. Mail your completed packet to: Division Reconsideration Maine Revenue Services PO Box 1060 Augusta, ME 04332-1060 |
https://legislature.maine.gov/statutes/36/title36sec6606.html | 4/22/26 |
| Maryland | Steps to Request a Maryland Penalty Waiver Submit a Written Request: Send a letter to the Comptroller of Maryland explaining why you missed the deadline or payment, detailing "reasonable cause" (unavoidable circumstances). Include Documentation: Provide proof supporting your case (e.g., medical records, death certificates, insurance claims for disasters). Estimated Tax Penalties: If you underpaid estimated taxes, complete Form 502UP to check for a waiver, specifically looking at penalty exceptions. Contact Information: Call the Comptroller of Maryland at 1-800-638-2937 or 410-260-7980 for assistance. Address: Mail your written request to the address provided on the notice you received, or to the Comptroller of Maryland general contact address if a specific location is not provided. |
https://www.marylandcomptroller.gov/individuals/tax-services/tax-assistance.html | 4/22/26 |
| Massachusetts | Steps to Request a Penalty Waiver in Massachusetts Obtain Form ABT (Application for Abatement): The formal application for penalty relief is Form ABT, which can be filled out and submitted online through MassTaxConnect. For property taxes, use State Tax Form 128. Establish Reasonable Cause: You must prove you used ordinary business care and prudence but were still unable to file or pay on time. Valid reasons include destruction of records, unavoidable absence, or serious illness. Submit Supporting Documentation: Provide documentation explaining the situation (e.g., medical records, death certificate). File the Form: Submit the application through MassTaxConnect or mail it to the DOR. Ensure it is filed within three years of filing the return, two years of the assessment, or one year of payment. |
https://www.mass.gov/administrative-procedure/ap-633-guidelines-for-the-waiver-and-abatement-of-penalties | 4/22/26 |
| Michigan | Requests for a penalty waiver must be in writing. Penalty may be waived on an assessment if you can show reasonable cause for your failure to pay on time. Reasonable cause includes serious illness or death, a fire or natural disaster, or criminal acts against you. Documentation may be requested to substantiate the reason for your penalty waiver request. Reference Revenue Administrative Bulletin 2025-15. |
https://www.michigan.gov/taxes/questions/collections/penalty/how-do-i-request-a-penalty-waiver | 4/22/26 |
| Minnesota | Steps for Minnesota State Tax Penalty Waiver (Income Tax, Sales Tax, etc.) Deadline: You must submit a written request within 60 days of the date on the first penalty notice. Process: Submit a letter (or file form if directed by the notice) explaining the specific events or circumstances that prevented you from filing or paying on time. Reasonable Cause: Include documentation supporting your claim, such as death, serious illness, or destruction of records. Submission: Send the request to the address provided on the penalty notice. |
https://www.revenue.state.mn.us/penalty-abatement-businesses | 4/22/26 |
| Mississippi | Steps to Request a Waiver/Abatement: Write a Letter of Reasonable Cause: Draft a letter explaining the specific circumstances outside your control that prevented compliance. Provide Documentation: Include evidence of your situation, such as medical records or death certificates (if applicable). Show Good Standing: Ensure all other tax returns are filed and taxes are paid, as this proves a history of compliance, making a waiver more likely. Submit to the DOR: Mail or submit the request through your TAP account (Taxpayer Access Point) if you have one. Appeals: If the DOR denies the request, you can appeal to the Review Board within 20 days. |
4/22/26 | |
| Missouri | Steps to Request a Waiver/Abatement: Write a Letter of Reasonable Cause: Draft a letter explaining the specific circumstances outside your control that prevented compliance. Provide Documentation: Include evidence of your situation, such as medical records or death certificates (if applicable). Show Good Standing: Ensure all other tax returns are filed and taxes are paid, as this proves a history of compliance, making a waiver more likely+[@Column1] Submit to the DOR: Mail or submit the request through your TAP account (Taxpayer Access Point) if you have one. Appeals: If the DOR denies the request, you can appeal to the Review Board within 20 days. |
https://www.dor.ms.gov/forms-resources/taxpayer-guidance/appeal-process-and-hearings | 4/22/26 |
| Montana | Steps to Request a Penalty Waiver Identify the Penalty: You must have received a Notice of Assessment. Determine Eligibility: Automatic Waiver: Pay the tax and interest due within 30 days of receiving the first Notice of Assessment. Reasonable Cause: If you cannot pay immediately, you must show the failure to pay was not due to willful neglect (e.g., death, serious illness, or destruction of records). Complete the Form: Use the Request for Informal Review - Form APLS101F. Submit the Request: Email: DORObjections@mt.gov. Mail: Montana Department of Revenue, PO Box 7149, Helena, MT 59604-7149. |
https://revenue.mt.gov/taxes/penalty-and-interest | 4/22/26 |
| Nebraska | How to Request a Penalty Waiver in Nebraska Draft a Letter of Request: For penalty abatement, write a formal letter to the NDOR explaining the specific circumstances that caused the non-compliance (e.g., serious illness, natural disaster). Provide Evidence: Include documentation proving the cause was outside your control (e.g., medical records, a timeline of events, or proof of death). Include Taxpayer Details: Ensure the letter includes your full name, tax identification number (SSN or FEIN), the tax type, and the tax period involved. Submit to NDOR: Mail the letter and documentation to the Nebraska Department of Revenue. Use Form 22 for Business Changes: If the penalty was caused by a change in business, use the Nebraska Change Request (Form 22). |
https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_21.pdf | 4/22/26 |
| Nevada | Steps to Request a Nevada Tax Penalty Waiver: Obtain the Form: Use the Nevada Tax Division website to find the "Request for Waiver of Penalty and Interest" form (TAX-F011). Establish Reasonable Cause: Clearly explain the circumstances that caused the failure to pay or file on time (e.g., natural disaster, death, serious illness). Submit Signed Statement: The form or accompanying written statement must be signed under oath. Pay Tax in Full: The Nevada Department of Taxation typically requires the tax amount itself to be paid in full before they will consider waiving the associated penalties and interest. Submit to Department: Mail or file the completed, signed form with the Nevada Department of Taxation. |
https://tax.nv.gov/wp-content/uploads/2024/03/TAX-F011-Request-for-Waiver-of-Penalty-and-Interest.pdf | 4/22/26 |
| New Hampshire | How to Request a Penalty Waiver in NH: File an Appeal/Request: If you received a penalty, you can submit a written appeal or request for waiver within 60 days of the assessment notice. Use Granite Tax Connect: For many tax types, you can log in to Granite Tax Connect to request a waiver or set up an installment agreement. Contact Taxpayer Services: Call (603) 230-5920 or email Forms@dra.nh.gov to ask for the necessary abatement or waiver forms. Appeal Form A-101: You may need to submit Form A-101 to the NH DRA Hearings Bureau. 2025-2026 Tax Amnesty: Through Feb. 15, 2026, you can get penalties waived by filing missing returns and paying the underlying tax plus 50% of interest, usually without a special form. |
https://www.revenue.nh.gov/resource-center/current-year-forms-and-instructions | 4/22/26 |
| New Jersey | Key Ways to Request a Penalty Waiver in New Jersey: Abatement Request Form: Use the specific abatement form for businesses or individuals to request penalty removal. Written Request: You can submit a written statement explaining the reasonable cause for the late filing/payment. Voluntary Disclosure: If you failed to file, you might use the Voluntary Disclosure Program. |
https://www.nj.gov/treasury/taxation/abatement-info.shtml | 4/22/26 |
| New Mexico | Key Steps for Penalty Waivers (NM Taxation & Revenue): Write a Letter of Request: Detail the tax period, tax program, and the specific reason (reasonable cause) for the late filing or payment. Provide Evidence: Include documentation supporting your claim (e.g., medical records, death certificate, natural disaster documentation). Submit to Tax & Rev: Send the request through Taxpayer Access Point (TAP) or via mail/email if instructed by a department representative. Specific Waiver (E-Filing): If a preparer is required to e-file but cannot, they may use Form RPD-41338. Exception Request: For waiving the requirement to file/pay electronically entirely, use Form RPD-41350, E-File and E-Pay Exception Request. |
https://www.tax.newmexico.gov/tax-professionals/e-filing-mandates-overview/gross-receipts-tax/ | 4/22/26 |
| New York | Steps to Request a Penalty Waiver in New York Online Request (Fastest Method): Log in to your Individual Tax Services Account. Select "Respond to department notice" from the Client Services menu. Select "I received a bill." Choose "Disagree with penalty only" when asked for the reason. Explain why you deserve the waiver (e.g., illness, wrong advice) and upload supporting documents. Via Phone: Call the number on the top right corner of the penalty notice. Via Letter: Write a letter explaining your situation and submit it, preferably by certified mail. Voluntary Disclosure: If you have not been contacted and want to report back taxes, use the Voluntary Disclosure and Compliance Program. |
https://www.tax.ny.gov/tp/request-penalty-abatement.htm | 4/22/26 |
| North Carolina | Steps to Request a Waiver Obtain the Form: Download Form NC-5500 from the North Carolina Department of Revenue (NCDOR) website. State Your Reason: Provide a detailed explanation of why the penalty should be waived, citing "reasonable cause" (e.g., circumstances beyond your control). Submit the Request: Submit the form through the NCDOR website for faster processing, or by mail. Written Letter: Alternatively, you can write a letter to the NCDOR requesting a waiver, ensuring it includes all information requested on Form NC-5500. |
https://www.ncdor.gov/taxes-forms/policies/penalties-and-interest/request-waive-penalties | 4/22/26 |
| North Dakota | Steps to Request a Waiver: Establish Good Cause: Prepare a written explanation detailing why your failure to pay or file was due to circumstances outside your control, such as serious illness or records destroyed by disaster. Show Compliance History: Demonstrate a history of correct and timely filing. Submit Request: Contact the North Dakota Tax Commissioner's office with your request and supporting documentation. Call for Help: For assistance, you can call the North Dakota Office of State Tax Commissioner for information on penalty abatement or to set up a payment plan. |
https://www.tax.nd.gov/forms | 4/22/26 |
| Ohio | Steps to Request an Ohio Penalty Waiver Online (Recommended): Log into OH|TAX eServices, navigate to the "Account" tile under the Summary tab, click "More," and select "Request a penalty abatement". By Mail: Submit a written statement documenting why the failure to file or pay was reasonable. This often requires providing supporting documentation like death certificates, hospital records, or proof of natural disaster. |
https://tax.ohio.gov/business/resources/self-help-library/business-penalty-abatement | 4/22/26 |
| Oklahoma | How to Request a Penalty Waiver Online (Recommended): Use the OkTAP system, which allows taxpayers to request a waiver of penalty and interest. In Writing: Send a formal letter to the Oklahoma Tax Commission detailing your "good cause" (e.g., natural disasters, serious illness, or other events beyond your control) that prevented timely filing or payment. Address: Oklahoma Tax Commission, PO Box 269045, Oklahoma City, OK 73126-9045. Requirements: You must show that you exercised ordinary care and prudence. |
https://oklahoma.gov/content/dam/ok/en/oesc/documents/forms/OES-277.pdf | 4/22/26 |
| Oregon | Methods to Request a Penalty Waiver Revenue Online (Preferred): Log into Oregon Revenue Online, click "More Options," then "Submit penalty waiver". Written Request (Mail/Fax): Send a letter to the Oregon Department of Revenue detailing your situation. |
https://www.oregon.gov/dor/programs/collections/pages/penalty-waivers.aspx | 4/22/26 |
| Pennsylvania | Here is how to approach penalty waivers in PA: State Level (PA Department of Revenue): There is no single universal form for penalty waivers. Taxpayers should contact the department directly, often by writing to the specific bureau that issued the penalty, explaining the "reasonable cause" (e.g., death, serious illness, or destruction of records). Philadelphia Taxes: According to Philadelphia Code § 19-1705, a petition for the waiver of interest and penalties must be filed with the Revenue Commissioner within 60 days of the first billing date. Pittsburgh Taxes: For business taxes, use the city's specific Request for Penalty Waiver Form. Use Tax Voluntary Compliance Program: PA offers a program to waive penalties for voluntarily reporting outstanding use tax. |
https://www.pa.gov/agencies/revenue/resources/tax-types-and-information | 4/22/26 |
| Puerto Rico | Steps to Request a Waiver/Exemption: Access SURI: Go to suri.hacienda.pr.gov and log in. Locate Option: In the "I Would Like To" section, select "More Options" and find the "Waiver Certificate Regarding the Withholding at Source on Payments for Services Rendered" link. Submit Documentation: Complete the required information, which may include Form AS 2678.1 (for individuals) or other certifications. Visit Hacienda: New businesses or those needing to file an affidavit can visit a Hacienda Service Center. |
https://hacienda.pr.gov/downloads/pdf/formularios/AS-2678-1.pdf | 4/22/26 |
| Rhode Island | Steps to Request a Penalty Waiver in Rhode Island: Write a Letter of Explanation: Clearly explain why the penalty was assessed in error or why you had "reasonable cause" for not complying (e.g., serious illness, death in family, fire, natural disaster). Include Documentation: Attach documentation supporting your claim (e.g., medical records, death certificates, proof of disaster). Submit to the Division of Taxation: Send your letter and documentation to the Compliance & Collections section of the RI Division of Taxation. Underpayment of Estimated Tax: If you received a penalty for underpaying estimated taxes, use Form RI-2210 to show you meet the safe harbor requirements or to request a waiver due to special circumstances. |
https://tax.ri.gov/tax-sections/compliance-collections | 4/22/26 |
| South Carolina | Methods to Request a Penalty Waiver Online (Recommended): Log in to MyDORWAY, SCDOR's free online tax portal, to submit your request. By Mail: Complete Form C-530 (Penalty Waiver Request) and mail it to the SCDOR. If in Collections: If your debt is already in collections, you must be prepared to pay the full balance within 30 days to be considered for a waiver. |
https://dor.sc.gov/notices-compliance/penalty-waivers | 4/22/26 |
| South Dakota | Steps for South Dakota Tax Penalty Waiver: Contact the Department of Revenue: Call 1-800-829-9188 or email bustax@state.sd.us for guidance on your specific penalty. Submit a Written Request: If necessary, send a letter detailing why the penalty should be waived (e.g., hardship, natural disaster, reasonable cause) to the address on your tax notice. Provide Documentation: Support your request with documentation proving your situation. |
https://dor.sd.gov/businesses/taxes/sales-use-tax/ | 4/22/26 |
| Tennessee | Steps to File a Penalty Waiver in Tennessee (TNTAP) Log in: Access your account on the Tennessee Taxpayer Access Point (TNTAP). Locate Account: Select the specific tax account with the penalty. Additional Actions: Click on the "Additional Actions" link. Petition: Choose "Petition for Penalty Waiver". Submit Documentation: Complete the form explaining the reasonable cause (e.g., illness, natural disaster). Monitor Status: The Tennessee Department of Revenue will review the petition on a case-by-case basis and issue a decision letter via TNTAP. |
https://www.tn.gov/content/dam/tn/revenue/documents/forms/general/f1322701.pdf | 4/22/26 |
| Texas | Steps to Obtain a Texas Penalty Waiver Download the Form: Use Form 89-224, "Request for Waiver of Penalty for Late Report and/or Payment". Fill Out the Form: Provide your tax account number, the period covered, and a clear, honest reason for the late filing or payment. Provide Documentation: Attach proof supporting your case (e.g., proof of illness, bank error, or evidence that you were not required to pay). Submit the Request: Submit the completed form to the Texas Comptroller. For a faster response, you can sometimes request penalty relief over the phone by calling the number on your notice, though written requests are standard for formal waivers. |
https://comptroller.texas.gov/taxes/waivers/ | 4/22/26 |
| Utah | How to Request a Utah Tax Penalty Waiver Online (Recommended): Submit a request through the Utah Taxpayer Access Point (TAP), which is the fastest way to request a penalty waiver. By Mail/Letter: Send a written request explaining the reasonable cause for the penalty, along with supporting documentation, to the Utah State Tax Commission. Fresh Start Program: If you are behind on filing, you may qualify for the Fresh Start Program, which can waive penalties if you file and pay outstanding taxes. |
https://tax.utah.gov/forms-pubs/pub-17/ | 4/22/26 |
| Vermont | Steps for Vermont Penalty Waivers: Identify the Penalty: Determine if the penalty is for late payment or late filing (e.g., Homestead Declaration). Reasonable Cause: You must show that you used ordinary business care and prudence but were still unable to pay or file on time due to circumstances beyond your control, such as illness, destruction of records, or unavoidable absence. Request Method: Online: Use myVTax.vermont.gov. Form: Specific penalty waivers for Homestead Declarations may require Form HS-122W, available on the Vermont Department of Taxes website. Letter: Submit a written request explaining your situation to the department. |
https://tax.vermont.gov/all-forms | 4/22/26 |
| Virginia | Steps to Request a Virginia Penalty Waiver Write a Letter: Draft a letter to the Virginia Department of Taxation explaining the extenuating circumstances that caused the late filing or payment. Include Details: Include your name, tax identification number, the tax year in question, and the specific penalty amount you are asking to be waived. Provide Documentation: Attach evidence supporting your claim (e.g., hospital records, death certificate, documentation of a natural disaster). Submit via Mail or Fax: Mail: Virginia Tax, P.O. Box 546, Richmond, VA 23218-0546. Fax: (804) 786-2645 (Attn: Sherman Chung). |
https://www.tax.virginia.gov/sites/default/files/taxforms/miscellaneous/any/oic-b-2-any.pdf | 4/22/26 |
| Washington | How to Request a Penalty Waiver (WA Dept of Revenue) Submit a Request: The easiest method is to log in to My DOR and send a secure message requesting a penalty waiver. Written Letter: You can mail a letter explaining your situation to the Department of Revenue (DOR). Provide Proof: You must prove the penalty was due to circumstances beyond your control (e.g., unexpected emergency) and not merely financial hardship or lack of knowledge. |
https://dor.wa.gov/file-pay-taxes/late-filing/penalty-waivers | 4/22/26 |
| West Virginia | Steps to Request a Waiver Establish Reasonable Cause: You must demonstrate that you exercised ordinary care and prudence but were still unable to file or pay on time. Submit a Written Request: Write to the West Virginia State Tax Department explaining your circumstances. Provide Supporting Documentation: Include proof of the circumstances that caused the delay (e.g., medical records, insurance reports). Contact the State Directly: Contact the West Virginia State Tax Division for specific forms or instructions, as they handle penalty waivers. |
https://tax.wv.gov/Documents/eft/eftwr.efile-waiver.pdf | 4/22/26 |
| Wisconsin | Key Ways to Request a Waiver/Reduction: Reasonable Cause: Document events outside your control (e.g., medical records, death certificate) that prevented timely filing or payment. Contact Information: For nonfiler or penalty questions, you can contact the Wisconsin DOR at (608) 266-1241 or email nonfiler@wisconsin.gov. Interest Reduction: While penalties can be waived, interest reduction is rare, but a request can be sent to the DOR Compliance Bureau. Employer Penalties: Employers can use Form UCT-18687-1-E to request a waiver for unemployment insurance penalties. Electronic Filing Waiver: If you cannot file electronically, use Form EFT-102 to request a waiver at least 60 days before the due date. |
https://dwd.wisconsin.gov/dwd/forms/ui/uct-18687-1-e.htm | 4/22/26 |
| Wyoming | Steps to Request a Waiver: Submit a Written Request: Formally request a waiver by explaining the specific circumstances that caused the delay (reasonable cause). Demonstrate Reasonable Cause: The state may waive penalties if the failure to file was due to factors beyond your control (e.g., records lost in a natural disaster, death of the person responsible). Show Good Standing: A history of timely filing increases the likelihood of a one-time penalty waiver. Contact Information: Contact the Wyoming Department of Revenue at (307) 777-5275 for specific guidance on submitting your request. |
https://law.justia.com/codes/wyoming/title-39/chapter-15/article-1/section-39-15-108/ |