IRS to Automatically Waive First-Time Penalties, Helping Self-Filers Catch Up

Starting summer 2026, the IRS will stop making eligible taxpayers ask for relief from first-time penalties. Currently, only those with tax preparers tend to request waivers; those filing alone often just pay. The new automatic system requires three years of clean tax history and current filing status. How the IRS will identify and notify eligible filers remains unclear.