What is the maximum late filing penalty for taxpayers who file more than 60 days after the due date?

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Prepare for the Registered Tax Return Preparer (RTRP) Exam. Study with multiple choice questions, flashcards, and explanations. Get ready to ace your RTRP exam!

The correct answer is A. $135. This is because the maximum late filing penalty for taxpayers who file more than 60 days after the due date is the smaller of $135 or 100% of the unpaid tax. This penalty is in addition to any late payment penalty and interest that may be assessed.

Options B, C, and D are incorrect because they do not reflect the maximum late filing penalty amount specified by the IRS for taxpayers who file more than 60 days after the due date.