A calendar-year individual taxpayer files last year's income tax return on October 17 of the current year. No extension was requested, and there is not a reasonable cause for the late filing. The return shows a balance due of $1,500 of tax. The late filing penalty is

A) $0.
B) $75.
C) $375.
D) $450.


C) $375.

The penalty is 5% per month (or fraction thereof) with a maximum of 25%. In this case, the maximum applies. 0.25 × $1,500 = $375

Business

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