Payroll Tax Delinquency Penalty
You are required to pay penalties for undeposited or unpaid employment taxes, and for late payroll tax returns. The IRS will calculate separate penalty for each type of delinquency, and then add up the penalty for each and combine them to determine the total amount.
Liability and negligence penalty for taxes not withheld at all.
The penalty applies when employers fail to withhold taxes at all. This sometimes happens if employees have terminated or have insufficient current wages on which to pay the taxes due to various year-end adjustment items.
