A calendar-year individual taxpayer files last year's income tax return on July 1 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 $800 of tax. The late filing penalty is

A) $0.
B) $40.
C) $80.
D) $120.


D) $120.

The penalty is 5% per month (or fraction thereof). 0.05 × 3 months × $800 = $120.

Business

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