How to get IRS one time forgiveness?

IRS tax relief for a first penalty has a real name. People search for "one time forgiveness", but the IRS calls it First Time Abate (FTA). It can remove some penalties if you qualify. It does not forgive the tax you owe. This page is general information, not legal or tax advice.

What First Time Abate is

The IRS administrative penalty relief page says: "The most common administrative penalty waiver provided by the IRS, First Time Abate (FTA), applies to taxpayers with three years of timely compliance history."

It covers failure to file, failure to pay and failure to deposit penalties. The IRS says these penalties "are eligible for relief, regardless of amount, under FTA or the new AEP".

Who may qualify

The IRS says you "must have a timely compliance history". It lists what that means:

• The same return type was filed on time for the prior three years (or 12 straight quarters).
• No penalty was charged in that time, except the estimated tax penalty, or a penalty was charged but later removed for reasonable cause or IRS error.
• Businesses have a few more rules.

The IRS decides. It says it "will review your account information to see if you meet the requirements for FTA."

How to ask for it

The IRS says "taxpayers must contact the IRS to request this relief", but "you don't need to specify FTA as the relief sought or provide supporting documents in your request for relief." You can call the number on your notice or letter, or send a written statement or Form 843.

What it does not do

First Time Abate removes penalties, not the tax. Interest on a removed penalty goes too: the IRS says it will "automatically reduce or remove the interest related to a penalty if any of your penalties are reduced or removed." The tax itself, and interest on it, still has to be paid.

The new automatic relief

The IRS says "FTA is transitioning to a new relief called Automatic Exemption from Penalty (AEP), starting Summer 2026." Under AEP, "You don't need to contact the IRS or respond to the notice." Automatic penalty relief in 2026 covers which returns it applies to.

If you don't qualify

The IRS says: "If you don't qualify for the relief, you may request penalty relief based on reasonable cause." The IRS penalty relief page lists the types. What to do when you owe the IRS and can't pay puts the other options in order.