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1 The late filing penalty is 5% of the additional taxes owed amount for every month (or fraction thereof) your return is late, up to a maximum of 25%. 2  If you file more than 60 days after the due date, the minimum penalty is $135 or 100% of your unpaid tax, whichever is smaller. If you file more than 60 days after the due date, the minimum penalty is $135 or 100% of your unpaid tax, whichever is smaller. 2  Tip: The late filing penalty can be 10 times higher than the late payment penalty.
How much the Obamacare penalty costs. The penaltyâs cost is calculated in one of two ways: Youâll either pay a percentage of your total household adjusted gross income â which youâll figure on your annual tax return â or a flat rate, whichever is greater. Your tax return will also help you determine your penalty amount.