Missed the S Corp or Partnership Extension Deadline? Here's What Happens Next
Steve PerryPublished on: 10/09/2026
Missed the extended Form 1065 or Form 1120-S deadline? See how the CP162A penalty notice works and why relief options differ between partnerships and S corporations.
CP162A noticeForm 1065 late filing penaltyForm 1120-S late filing penaltyRevenue Procedure 84-35small partnership penalty relieffirst time penalty abatementautomatic exemption from penaltyS corporation IRS penalty reliefpartnership extension deadlineSteve Perry EA Atlanta tax resolution