Tax Debt Calculator

Estimate your total tax liability including IRS penalties and interest. See what you might save through an Offer in Compromise.

Enter Your Tax Details

$

Original tax amount owed (before penalties and interest)

1 year5 years10 years

Disclaimer: This calculator provides estimates for educational purposes only. Actual penalties and interest may vary based on your specific situation, partial payments made, and other factors. Consult a qualified tax professional for an accurate assessment of your tax liability.

Your Estimated Tax Liability

Original Tax Debt$25,000
Failure-to-Pay Penalty

0.5%/month, max 25%

+$4,500
Failure-to-File Penalty

5%/month, max 25% (reduced by FTP)

+$5,625
Estimated Interest

8% annually, compounded

+$6,493
Total Estimated Amount Owed$41,618

Potential OIC Settlement Range

If you qualify for an Offer in Compromise, the IRS may accept a settlement between 20-40% of your total liability. Based on your inputs:

Low Estimate

$8,324

High Estimate

$16,647

Potential savings of $24,971 - $33,294 compared to paying the full amount.

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Understanding IRS Penalties & Interest

How Penalties Are Calculated

The IRS imposes two main penalties on unpaid taxes. The failure-to-pay penalty is 0.5% of the unpaid tax for each month or partial month it remains unpaid, up to a maximum of 25%. The failure-to-file penalty is more severe at 5% per month, also capped at 25%. When both apply simultaneously, the failure-to-file penalty is reduced by the failure-to-pay penalty for that month.

How Interest Accrues

Interest on unpaid taxes is charged at the federal short-term rate plus 3%, currently 8% for 2026. Unlike penalties which have caps, interest compounds daily and has no maximum limit. This means the longer you wait, the faster your debt grows.

Why Acting Quickly Matters

Every month of inaction adds penalties and interest to your balance. A $25,000 tax debt can grow to over $40,000 in just three years. The IRS also has a 10-year collection statute, so time is a factor in negotiating settlements. The sooner you engage with the IRS or a tax professional, the more options you have available.

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