{"id":4001,"date":"2026-07-20T23:06:05","date_gmt":"2026-07-20T23:06:05","guid":{"rendered":"https:\/\/getw9.tax\/blog\/?p=4001"},"modified":"2026-07-20T23:06:05","modified_gmt":"2026-07-20T23:06:05","slug":"irs-automatic-exemption-from-penalty-aep","status":"publish","type":"post","link":"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/","title":{"rendered":"The IRS Is Making Penalty Relief Automatic: What Taxpayers Need to Know About AEP"},"content":{"rendered":"\n<p>Receiving an IRS penalty notice can be frustrating, especially when the taxpayer generally files and pays on time but misses one deadline.<\/p>\n\n\n\n<p>Previously, taxpayers who qualified for the IRS First Time Abate program typically had to contact the IRS and request relief. That meant taxpayers needed to know the relief existed, understand that they might qualify and successfully reach the IRS.<\/p>\n\n\n\n<p>The IRS is now changing that process.<\/p>\n\n\n\n<p>In July 2026, the IRS announced the Automatic Exemption from Penalty program, or AEP. The program is expected to begin during summer 2026 and will allow the IRS to automatically prevent certain penalties from being assessed when an eligible taxpayer has a qualifying history of timely compliance.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#What_Is_the_Automatic_Exemption_from_Penalty\" >What Is the Automatic Exemption from Penalty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#Which_Tax_Periods_Are_Included\" >Which Tax Periods Are Included?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#Which_Returns_May_Be_Eligible\" >Which Returns May Be Eligible?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#What_Penalties_Can_AEP_Cover\" >What Penalties Can AEP Cover?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#Who_Qualifies_for_AEP\" >Who Qualifies for AEP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#Does_AEP_Eliminate_the_Tax_or_Interest_Owed\" >Does AEP Eliminate the Tax or Interest Owed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#What_Penalties_and_Returns_Are_Not_Covered\" >What Penalties and Returns Are Not Covered?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#What_Is_Happening_to_First_Time_Abate\" >What Is Happening to First Time Abate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#What_Should_You_Do_If_You_Receive_a_Penalty_Notice\" >What Should You Do If You Receive a Penalty Notice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#Why_This_Matters_for_Businesses\" >Why This Matters for Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#Where_GetW9_Fits\" >Where GetW9 Fits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/#The_Bottom_Line\" >The Bottom Line<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_the_Automatic_Exemption_from_Penalty\"><\/span>What Is the Automatic Exemption from Penalty?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>AEP is an administrative penalty-relief process built into the IRS\u2019s original return processing system.<\/p>\n\n\n\n<p>When an eligible return is processed, the IRS will review the taxpayer\u2019s compliance history. If all applicable requirements are met, certain penalties will not be assessed.<\/p>\n\n\n\n<p>The taxpayer will not need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit a separate application<\/li>\n\n\n\n<li>Complete an additional form<\/li>\n\n\n\n<li>Call the IRS to request relief<\/li>\n\n\n\n<li>Provide a written explanation simply to receive AEP<\/li>\n<\/ul>\n\n\n\n<p>When AEP applies, the IRS will send a notice explaining that the applicable penalty was not assessed because of the taxpayer\u2019s timely compliance history.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_Tax_Periods_Are_Included\"><\/span>Which Tax Periods Are Included?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IRS says AEP will begin with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eligible original 2025 tax-year returns<\/li>\n\n\n\n<li>Eligible 2026 quarterly returns<\/li>\n\n\n\n<li>Eligible returns for subsequent tax periods<\/li>\n<\/ul>\n\n\n\n<p>AEP applies during the processing of an eligible original return. It should not be viewed as a general waiver covering every previously assessed penalty or every type of tax return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_Returns_May_Be_Eligible\"><\/span>Which Returns May Be Eligible?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IRS currently identifies the following return series as eligible for AEP consideration:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Forms 1040<\/li>\n\n\n\n<li>Forms 1065<\/li>\n\n\n\n<li>Forms 1120<\/li>\n\n\n\n<li>Forms 940<\/li>\n\n\n\n<li>Forms 941<\/li>\n\n\n\n<li>Forms 943<\/li>\n\n\n\n<li>Forms 944<\/li>\n\n\n\n<li>Forms 945<\/li>\n\n\n\n<li>Form CT-1<\/li>\n<\/ul>\n\n\n\n<p>Being included in an eligible return series does not automatically guarantee relief. The taxpayer must also meet the applicable compliance-history and penalty requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Penalties_Can_AEP_Cover\"><\/span>What Penalties Can AEP Cover?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Depending on the return and taxpayer, AEP may prevent the assessment of certain:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Failure-to-file penalties<\/strong><br>These may apply when an eligible return is not filed by its required deadline.<\/li>\n\n\n\n<li><strong>Failure-to-pay penalties<\/strong><br>These may apply when tax shown or required to be shown on a return is not paid by the applicable deadline.<\/li>\n\n\n\n<li><strong>Failure-to-deposit penalties<\/strong><br>These may apply when required federal tax deposits are not made in the correct amount, on time or using the required method.<\/li>\n<\/ol>\n\n\n\n<p>For eligible individual taxpayers, AEP generally relates to certain failure-to-file and failure-to-pay penalties. Eligible business taxpayers may also receive relief from certain failure-to-deposit penalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Qualifies_for_AEP\"><\/span>Who Qualifies for AEP?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A taxpayer must have a qualifying history of timely compliance.<\/p>\n\n\n\n<p>Generally, this means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The same type of return was filed on time for the previous three years<\/li>\n\n\n\n<li>Quarterly filers have 12 consecutive quarters of timely compliance<\/li>\n\n\n\n<li>The taxpayer paid the required tax during the applicable lookback period<\/li>\n\n\n\n<li>No disqualifying penalties were assessed during that period<\/li>\n<\/ul>\n\n\n\n<p>A taxpayer may still satisfy the penalty-history requirement when a previous penalty was removed because of reasonable cause or an IRS error. Estimated-tax penalties are treated differently and generally do not disqualify the taxpayer under this particular eligibility test.<\/p>\n\n\n\n<p>Business taxpayers must meet additional requirements. For example, a business generally will not qualify if the IRS waived failure-to-deposit penalties four or more times during the previous three years or 12 quarters. Relief is also unavailable when the failure-to-deposit penalty resulted from avoiding the Electronic Federal Tax Payment System requirements.<\/p>\n\n\n\n<p>A three-year or 12-quarter compliance history is therefore an important requirement but it is not the only requirement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_AEP_Eliminate_the_Tax_or_Interest_Owed\"><\/span>Does AEP Eliminate the Tax or Interest Owed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>No.<\/p>\n\n\n\n<p>AEP prevents certain eligible penalties from being assessed. It does not eliminate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The underlying tax<\/li>\n\n\n\n<li>Interest due on unpaid tax<\/li>\n\n\n\n<li>Penalties that are outside the AEP program<\/li>\n\n\n\n<li>The taxpayer\u2019s ongoing filing, payment and deposit obligations<\/li>\n<\/ul>\n\n\n\n<p>Taxpayers should continue filing returns, paying taxes and making required deposits by their normal deadlines. AEP is intended to help generally compliant taxpayers with an occasional issue, not provide permission to disregard tax deadlines.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Penalties_and_Returns_Are_Not_Covered\"><\/span>What Penalties and Returns Are Not Covered?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>AEP does not apply to every penalty.<\/p>\n\n\n\n<p>The IRS specifically states that AEP generally does not cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Information-return penalties<\/li>\n\n\n\n<li>Accuracy-related penalties<\/li>\n\n\n\n<li>Daily delinquency penalties<\/li>\n\n\n\n<li>Estimated-tax underpayment penalties<\/li>\n\n\n\n<li>Other penalties outside the AEP program<\/li>\n<\/ul>\n\n\n\n<p>Returns associated with one-time transactions or infrequent events are also generally excluded. Examples include Form 706, the United States Estate Tax Return, and Form 709, the United States Gift Tax Return.<\/p>\n\n\n\n<p>This distinction is especially important for businesses. Penalties connected with Forms 1099 and other information returns are generally not covered by AEP.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_Happening_to_First_Time_Abate\"><\/span>What Is Happening to First Time Abate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>AEP will gradually replace the IRS\u2019s existing First Time Abate administrative waiver.<\/p>\n\n\n\n<p>Under First Time Abate, eligible taxpayers generally had to contact the IRS and ask for penalty relief after a penalty had been assessed. Under AEP, the IRS will identify qualifying taxpayers during original return processing and prevent the applicable penalty from being assessed.<\/p>\n\n\n\n<p>During the transition, First Time Abate will remain available for certain returns, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eligible 2024 tax-year returns<\/li>\n\n\n\n<li>Eligible 2025 quarterly returns<\/li>\n\n\n\n<li>Eligible 2025 tax-year returns processed before AEP begins<\/li>\n\n\n\n<li>Eligible 2026 quarterly returns processed before AEP begins<\/li>\n<\/ul>\n\n\n\n<p>For eligible original returns with due dates on or after January 1, 2027, AEP will replace First Time Abate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Should_You_Do_If_You_Receive_a_Penalty_Notice\"><\/span>What Should You Do If You Receive a Penalty Notice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Do not ignore it.<\/p>\n\n\n\n<p>During the transition to AEP, some taxpayers who might otherwise qualify for relief may still receive penalty notices because their returns were processed before the automatic system became available.<\/p>\n\n\n\n<p>Review the notice carefully. If you believe the penalty is incorrect or that you qualify for relief, contact the IRS using the telephone number shown on the notice.<\/p>\n\n\n\n<p>Depending on the return, processing date and circumstances, relief may be available through:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Automatic Exemption from Penalty<\/li>\n\n\n\n<li>First Time Abate<\/li>\n\n\n\n<li>Reasonable-cause relief<\/li>\n\n\n\n<li>Another administrative or statutory relief provision<\/li>\n<\/ul>\n\n\n\n<p>Taxpayers who do not qualify for AEP may still request reasonable-cause relief when their facts and circumstances support it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_This_Matters_for_Businesses\"><\/span>Why This Matters for Businesses<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The main benefit of AEP is not that businesses can become less careful. The benefit is that a generally compliant business may no longer have to navigate a manual IRS process to receive certain first-time penalty relief.<\/p>\n\n\n\n<p>For eligible taxpayers, the new process may mean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fewer calls and letters to the IRS<\/li>\n\n\n\n<li>Less uncertainty about whether relief must be requested<\/li>\n\n\n\n<li>Earlier confirmation that a covered penalty was not assessed<\/li>\n\n\n\n<li>More consistent treatment of taxpayers with similar compliance histories<\/li>\n<\/ul>\n\n\n\n<p>However, AEP does not protect businesses from every filing or reporting risk. Vendor documentation, Forms W-9 and Forms 1099 remain separate compliance responsibilities. Information-return penalties generally fall outside the AEP program.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Where_GetW9_Fits\"><\/span>Where GetW9 Fits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>AEP does not remove the need to maintain accurate vendor tax information.<\/p>\n\n\n\n<p>Businesses still need a reliable process for collecting legal names, taxpayer identification numbers, tax classifications and signed Forms W-9 from applicable U.S. vendors and contractors.<\/p>\n\n\n\n<p>GetW9 helps businesses and accounting teams securely request, collect, organize and track vendor W-9s before information-return deadlines arrive.<\/p>\n\n\n\n<p>That can help teams identify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vendors who have not submitted a W-9<\/li>\n\n\n\n<li>Incomplete vendor records<\/li>\n\n\n\n<li>Forms that require follow-up<\/li>\n\n\n\n<li>Documentation gaps that could delay 1099 preparation<\/li>\n<\/ul>\n\n\n\n<p>AEP may simplify certain IRS penalty-relief procedures, but it does not replace proper vendor documentation or accurate information reporting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Bottom_Line\"><\/span>The Bottom Line<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The IRS\u2019s Automatic Exemption from Penalty program represents a meaningful change in how certain first-time penalties are handled.<\/p>\n\n\n\n<p>Beginning with eligible 2025 tax-year returns and 2026 quarterly returns, qualifying taxpayers may receive automatic relief from certain failure-to-file, failure-to-pay and failure-to-deposit penalties. No separate request will be required when AEP applies.<\/p>\n\n\n\n<p>But the relief is limited. Taxpayers must meet the IRS\u2019s compliance-history requirements, the return must be eligible, and unpaid tax, interest and penalties outside the program remain due.<\/p>\n\n\n\n<p>Businesses should continue filing, paying, depositing and reporting on time and should not assume AEP protects them from information return penalties.<\/p>\n\n\n\n<p>GetW9 helps businesses build the vendor-documentation side of that compliance process by making W-9 collection easier to manage, track and complete.<\/p>\n\n\n\n<p><em>This article is provided for general educational purposes and does not constitute tax or legal advice. Consult a qualified tax professional regarding your specific circumstances.<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Receiving an IRS penalty notice can be frustrating, especially when the taxpayer generally files and pays on time but misses one deadline. Previously, taxpayers who qualified for the IRS First Time Abate program typically had to contact the IRS and request relief. That meant taxpayers needed to know the relief existed, understand that they might [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[216,39],"tags":[269,270,271,268,68],"class_list":["post-4001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs-notices-backup-withholding","category-tax-compliance","tag-aep","tag-automatic-exemption-from-penalty","tag-first-time-abate","tag-irs-penalty-relief","tag-tax-compliance"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRS Automatic Exemption from Penalty: 2026 AEP Guide<\/title>\n<meta name=\"description\" content=\"Learn how the IRS Automatic Exemption from Penalty program works, which penalties and returns qualify, and why W-9 and 1099 compliance still matters.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Automatic Exemption from Penalty: 2026 AEP Guide\" \/>\n<meta property=\"og:description\" content=\"Learn how the IRS Automatic Exemption from Penalty program works, which penalties and returns qualify, and why W-9 and 1099 compliance still matters.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/getw9.tax\/blog\/irs-automatic-exemption-from-penalty-aep\/\" \/>\n<meta property=\"og:site_name\" content=\"getW9 Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/getw9.tax\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-20T23:06:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/getw9.tax\/blog\/wp-content\/uploads\/2026\/07\/irs-penalty-relief.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1507\" \/>\n\t<meta property=\"og:image:height\" content=\"1044\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Akash\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@getw9_\" \/>\n<meta name=\"twitter:site\" content=\"@getw9_\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Akash\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/irs-automatic-exemption-from-penalty-aep\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/irs-automatic-exemption-from-penalty-aep\\\/\"},\"author\":{\"name\":\"Akash\",\"@id\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/#\\\/schema\\\/person\\\/aeced3801994cc34bbe402ca6cf69908\"},\"headline\":\"The IRS Is Making Penalty Relief Automatic: What Taxpayers Need to Know About AEP\",\"datePublished\":\"2026-07-20T23:06:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/irs-automatic-exemption-from-penalty-aep\\\/\"},\"wordCount\":1369,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/irs-automatic-exemption-from-penalty-aep\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/getw9.tax\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/irs-penalty-relief.jpeg\",\"keywords\":[\"AEP\",\"Automatic Exemption from Penalty\",\"First Time Abate\",\"IRS penalty relief\",\"Tax Compliance\"],\"articleSection\":[\"IRS Notices &amp; 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