Extension to File Is Not an Extension to Pay: Interest and Penalties Since April

Steve Perry

Published on: 30/09/2026

An extension delayed your filing, not your payment. See how interest and failure to pay penalties have accrued since April 16 and what to do before the October 15 deadline arrives.

extension to file is not an extension to payfailure to pay penaltyIRS interest rate 2026Form 4868 extensionOctober 15 filing deadlineIRS CP14 noticeunpaid tax balancepenalty abatementfirst time abatementinstallment agreement IRSIRS collection notice sequenceestimated tax penaltyenrolled agent AtlantaIRS resolution helptax planning after filingextension to file is not an extension to paytax planning after filing

Inside the IRS's 2026 Enforcement Playbook: What Small Businesses Should Expect Before Year-End

Steve Perry

Published on: 22/09/2026

IRS staffing shrank in 2026, but automated matching, sequenced collection notices, and campaign selection did not. Here is what small businesses should address before year-end.

IRS enforcement 2026small business IRS auditCP2000 noticeautomated underreporter program1099-K threshold 20261099-NEC $2000 thresholdIRS collection notice sequenceCP14 noticeLT11 final notice of intent to levycollection due process hearingemployee retention credit auditERC enforcement 2026partnership audit BBA regimepush out electionIRS information return matchingtrust fund recovery penaltyfailure to deposit penaltyIRS nonfiler enforcementyear-end tax planningSteve Perry EABooks Taxes & MoreIRS resolution Atlantaenrolled agent Stone Mountain Georgia