Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Combined Penalties
If both the failure-to-file penalty and the failure-to-pay
penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file
penalty is reduced by the failure-to-pay penalty. However, if you file your
return more than 60 days after the due date or extended due date, the minimum
penalty is the smaller of $135 or 100% of the unpaid tax.
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