First Time Abate was the IRS administrative waiver that removed failure-to-file, failure-to-pay, and failure-to-deposit penalties on request for taxpayers with no penalties in the prior three years, and it is being replaced by the Automatic Exemption from Penalty program.
FTA remains the applicable relief for returns with original due dates before January 1, 2027, and must still be requested. It does not cover accuracy-related or international information return penalties.
Why it matters: for prior-year balances, FTA is still the fastest penalty relief available and is routinely overlooked. See Automatic Exemption from Penalty.
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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
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