What is First Time Abate (FTA)?

First Time Abate is an IRS administrative policy (IRM 20.1.1.3.3.2.1) that allows penalty forgiveness for taxpayers with a clean 3-year compliance history. It applies to failure-to-file, failure-to-pay, and failure-to-deposit penalties; when the eligibility criteria are met, the IRS grants it as a matter of administrative policy.

Who qualifies for First Time Penalty Abatement?

You qualify for FTA if: (1) you had no penalties in the prior 3 tax years, (2) all required returns are filed or on valid extension, and (3) you've paid or arranged to pay any tax due. Prior penalties that were abated do not count against you.

How do I request IRS First Time Abate?

You can request FTA by calling the IRS at 800-829-1040, or by sending a written request citing IRM 20.1.1.3.3.2.1. Written requests should include your name, SSN, tax year, penalty type, and a statement confirming your 3-year compliance history.

What if the IRS denies my First Time Abate request?

If FTA is denied, you can request reasonable cause abatement by explaining circumstances beyond your control (illness, natural disaster, death in family). You can also appeal to the IRS Independent Office of Appeals or request a Collection Due Process hearing.

TaxPenaltyWiper

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First-Time Abatement is an IRS administrative waiver with defined eligibility criteria. Upload your notice — we check whether you appear to qualify and prepare your abatement request.

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What your free check finds

Example

Failure-to-File penalty— POTENTIALLY ELIGIBLE

FTA-eligible (IRC §6651(a)(1))

$1,200

Failure-to-Pay penalty— POTENTIALLY ELIGIBLE

FTA-eligible (IRC §6651(a)(2))

$450

Interest

Related interest is adjusted if the IRS abates the underlying penalties.

$180

$1,650 abatement requested in this example

How it works

Free

Upload IRS Penalty Notice

Upload your CP14, CP501, CP504, or other IRS penalty notice (PDF, photo, or screenshot)

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Penalty Extraction

Identify FTF / FTP / FTD / EST / ACC penalties

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FTA Eligibility Check

IRM 20.1.1.3.3.2.1 first-time-abate review

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Abatement Letter

Formatted to IRS practice norms

What your letter checks — and the rules behind it

Trigger

Penalty on Your Notice?

Upload it — penalty types and amounts are read straight off the notice.

CP14 / IRS Notice

Eligibility

Which Penalties Qualify

Failure-to-file and failure-to-pay penalties are FTA-eligible; estimated-tax penalties usually are not — each is labeled honestly.

IRC §6651 / §6654

IRS Manual

First-Time Abate Criteria

An administrative waiver with defined criteria: clean 3-year record, returns filed, tax paid or arranged.

IRM 20.1.1.3.3.2.1

Math

Amounts Itemized

The request itemizes each penalty; related interest is adjusted when the underlying penalty is abated (IRC §6601).

Penalty Relief + Related Interest

Fallback

Non-FTA Fallback

Penalties outside FTA (estimated-tax, accuracy) are requested under reasonable-cause criteria instead — never oversold as automatic.

Reasonable Cause

Expectations

Eligibility Checked — IRS Decides

We check the criteria honestly and prepare the request; the final determination is the IRS's.

Honest Check

Reviewed by

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