Tim, a self-employed taxpayer, did not have all the information he needed to timely file his 2020 tax return by May 17, 2021. Although he requested an automatic extension, he did not include a payment when he filed the extension. He then filed his return ten days later, on May 27, 2021, reporting a $950 balance due. How much must Max pay in failure-to-file and failure-to-pay penalties?    No failure-to-file penalty or failure-to-pay penalty will apply.  His failure-to-file penalty is $0, but he has a failure-to-pay penalty of 0.5% of his unpaid tax.  His failure-to-file penalty is 5% of his unpaid tax. He also has a failure-to-pay penalty of 0.5%, for an overall total of 5.5%.  He has a $435 failure-to-file penalty plus an additional penalty of 0.5%, applied to his unpaid tax.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Tim, a self-employed taxpayer, did not have all the information he needed to timely file his 2020 tax return by May 17, 2021. Although he requested an automatic extension, he did not include a payment when he filed the extension. He then filed his return ten days later, on May 27, 2021, reporting a $950 balance due. How much must Max pay in failure-to-file and failure-to-pay penalties?

 
 No failure-to-file penalty or failure-to-pay penalty will apply.
 His failure-to-file penalty is $0, but he has a failure-to-pay penalty of 0.5% of his unpaid tax.
 His failure-to-file penalty is 5% of his unpaid tax. He also has a failure-to-pay penalty of 0.5%, for an overall total of 5.5%.
 He has a $435 failure-to-file penalty plus an additional penalty of 0.5%, applied to his unpaid tax.
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