En esta noticia
The IRS is introducing a new system that could automatically remove certain tax penalties for eligible taxpayers with a strong history of filing and paying on time.
The new Automatic Exemption from Penalty (AEP) program is designed to replace the long-standing First Time Abate process and eliminate the need for eligible taxpayers to request relief themselves.
The IRS announced the new system in July 2026 as part of an effort to make penalty relief simpler and more consistent.
How the new irs penalty relief works
Under AEP, eligible taxpayers can receive penalty relief automatically when their returns are processed.
To qualify, taxpayers generally must have a history of filing their returns and paying any tax due on time during the previous three years. For quarterly returns, the requirement is generally based on 12 consecutive quarters.
The system can prevent certain penalties from being assessed, including penalties for:
- failing to file
- failing to pay
- failing to deposit
If the taxpayer qualifies, the IRS says no action is required. The agency will apply the relief automatically and send a notice confirming that the penalty relief was granted.
When does the new irs rule take effect?
The IRS began transitioning to the new system during the summer of 2026.
AEP applies to eligible original returns beginning with tax year 2025, 2026 quarterly returns and future tax periods. It will replace First Time Abate for eligible returns with original due dates on or after January 1, 2027.
During the transition period, some taxpayers who qualify may still receive penalty notices for eligible 2025 returns or 2026 quarterly returns.
The IRS says those taxpayers can contact the agency to request First Time Abate while the transition is underway.
Not every tax penalty will disappear
Despite the potential benefit, the new system does not eliminate all IRS penalties.
Certain types of returns are excluded from AEP, including information returns and returns filed only because of specific transactions or infrequent events, such as estate and gift tax returns.
The new program also does not erase the underlying tax debt.
Taxpayers who receive penalty relief must still pay any tax and interest owed, along with penalties that are not eligible for relief.