Reasonable Cause
The standard the IRS applies when deciding whether to remove a penalty. It is decided case by case on all the facts, so no page can tell you how yours will go.
Full Definition
Reasonable cause is the basis on which the IRS may remove or reduce certain penalties. The IRS states it is determined case by case, considering all the facts and circumstances, and that which reasons qualify depends on the type of penalty and the law governing it. It does not apply to every penalty — the IRS names the estimated tax penalty as one it does not cover.
For the failure-to-file and failure-to-pay penalties, the IRS describes the test as whether you exercised ordinary care and prudence and were nevertheless unable to file or pay on time. Examples it gives of reasons that may qualify include fires, natural disasters or civil disturbances; inability to get records; death, serious illness or unavoidable absence of the taxpayer or immediate family; and system issues that delayed a timely electronic filing or payment.
The IRS is equally specific about what generally does not qualify on its own: relying on a tax professional, lack of knowledge of the rules, mistakes and oversights, and lack of funds. On the last two it allows that other facts and circumstances showing you tried to comply may still matter. Relief is requested by phone using the number on your notice, or in writing on Form 843, Claim for Refund and Request for Abatement. The IRS states that where someone requests reasonable cause relief and it determines first-time abatement applies instead, it will apply that.
What to do next
Call the number on your notice with your explanation and supporting documents ready. The IRS lists what it wants: what happened, when, how it stopped you filing or paying, and what you tried.
What this page does not say
- Whether any particular situation meets this standard is a case-by-case determination the IRS makes on the full facts. This page describes the test the IRS says it applies; it does not and cannot tell you the outcome of your own request.
Sources
- Penalty relief for reasonable cause — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Related Terms
Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.