# Paying Taxes when you're in a coma

**URL:** <https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954>\
**Category:** Factual Questions\
**Created:** [October 17, 2012, 1:38am UTC](https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954 "2012-10-17T01:38:41Z")\
**Posts on this page:** 5\
**Page:** 1

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**Author:** ![AnnabelleAtaraxia](https://avatars.discourse-cdn.com/v4/letter/a/a183cd/32.png) [@AnnabelleAtaraxia](https://boards.straightdope.com/u/AnnabelleAtaraxia)\
**Post date:** [October 17, 2012, 1:38am UTC](https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954/1 "2012-10-17T01:38:41Z")

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A hypothetical situation:

If someone is in a terrible accident in December and is in a coma far past the extended filing deadlines. Will the IRS impose penalties for having a late filing?

I think I know the answer to this, but…

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**Author:** ![InternetLegend](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/internetlegend/32/13154_2.png) [@InternetLegend](https://boards.straightdope.com/u/InternetLegend)\
**Post date:** [October 17, 2012, 1:46am UTC](https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954/2 "2012-10-17T01:46:19Z")

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Well, after we made a tax payment for my father-in-law, who had brain surgery four days before the deadline, two days late, the IRS sent him a bill for the tiny amount of interest. They didn’t charge penalties, but then again, we were only two days late.

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**Author:** ![ok11](https://avatars.discourse-cdn.com/v4/letter/o/8baadc/32.png) [@ok11](https://boards.straightdope.com/u/ok11)\
**Post date:** [October 17, 2012, 2:02am UTC](https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954/3 "2012-10-17T02:02:10Z")

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The penalty will be applied. But then once you explain the situation, it will most likely be waived based on reasonable cause.

According to the [Internal Revenue Manual 1.2.12.1.2:](http://www.irs.gov/irm/part1/irm_01-002-012.html)

> [@](#):
>
> Reasonable cause for late filing of return or failure to deposit or pay tax when due
> 
> Any sound reason advanced by a taxpayer as the cause for delay in filing a return, making deposits under the Federal Tax Deposit System, or paying tax when due, will be carefully analyzed to determine whether the applicable penalty should be asserted. Examples of sound causes for delay which, if established, will be accepted as reasonable cause are shown below:
> 
> Death or serious illness of the taxpayer or a death or serious illness in his/her immediate family.

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<div class="post-metadata">

**Author:** ![AnnabelleAtaraxia](https://avatars.discourse-cdn.com/v4/letter/a/a183cd/32.png) [@AnnabelleAtaraxia](https://boards.straightdope.com/u/AnnabelleAtaraxia)\
**Post date:** [October 17, 2012, 2:41am UTC](https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954/4 "2012-10-17T02:41:29Z")

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That’s good to know and about as fair as one would expect under the circumstances.

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**Author:** ![dracoi](https://avatars.discourse-cdn.com/v4/letter/d/90db22/32.png) [@dracoi](https://boards.straightdope.com/u/dracoi)\
**Post date:** [October 17, 2012, 4:03am UTC](https://boards.straightdope.com/t/paying-taxes-when-youre-in-a-coma/637954/5 "2012-10-17T04:03:35Z")

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Yeah, a coma is about the best excuse for late filing ever.

Regarding interest: based on interpretation of the tax code and regulations, the IRS has no authority to waive interest. So they can and will waive penalties, but interest will still apply if payments are not made by the due dates.