Reminder: Filing Late Reports Means a $50 Late Filing Penalty

As noted in the August 2011 TPN legislative update issue, a $50 penalty is assessed for certain taxpayers who file their tax reports late, whether they report them online or by mail. A report is late when it is filed after the due date. To help taxpayers file on time, we have a calendar on our website detailing when reports and payments are due.

Taxes or fees subject to the $50 penalty are:

The penalty applies to reports filed late, beginning with reports originally due on or after Oct. 1, 2011, and is due in addition to any other penalties assessed for a reporting period. It is due regardless of whether the taxpayer later files the report or whether any taxes or fees were due from the taxpayer for the period covered by the late-filed report.

The fact that a person does not receive or obtain the correct report form from our office does not relieve them of their responsibility to file a report and to remit the required tax or fee.

*Originally published in the May edition of Tax Policy News – a monthly newsletter about Texas tax policy at

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