MARTI A. SNYDER
Jul 7, 2026
The IRS has announced a new automatic penalty relief program designed to help eligible taxpayers with a strong compliance history. Instead of requesting relief, qualifying taxpayers may receive automatic waivers for certain penalties, making the process simpler and reducing the burden on taxpayers who have consistently met their filing and payment responsibilities.
The IRS has expanded its Automatic Exemption from Penalty (AEP) program, making it easier for eligible taxpayers to receive relief from certain tax penalties without having to submit a formal request. This initiative is designed to reward taxpayers who have consistently met their filing and payment obligations.
Under the AEP program, eligible individuals and businesses may automatically qualify for relief from certain failure-to-file, failure-to-pay, and failure-to-deposit penalties. In general, taxpayers must have a history of timely filing required tax returns and paying their tax obligations to be considered for automatic relief. The IRS reviews taxpayer accounts and applies the exemption when the eligibility requirements are met, eliminating the need for most taxpayers to request penalty abatement.
Although qualifying taxpayers do not need to take any action, it's still important to ensure that all required tax returns are filed accurately and on time. Taxpayers remain responsible for paying any taxes owed, interest, and for meeting future filing and payment deadlines to maintain good standing.
At MAS CPA LLC, we help individuals and businesses navigate IRS notices, evaluate penalty relief opportunities, and ensure ongoing tax compliance. If you've recently received an IRS penalty notice or have questions about whether you may qualify for automatic relief, our team is here to help you understand your options and resolve your tax matters efficiently. https://www.irs.gov/newsroom/irs-simplifies-penalty-relief-introduces-automatic-process-for-eligible-taxpayers