SentenceCalc

Failure to Pay Over Payroll Taxes Sentence Calculator

This page covers cases where a person did not collect or hand over taxes withheld from workers' pay. Federal sentences for failure to pay over payroll taxes are calculated under §2T1.6 of the Sentencing Guidelines, which sets a starting offense level from 6 to 36 depending on the kind of offense, then adds levels for the facts of the case. At the first starting point in the table below (level 6) alone, someone with no criminal history points who pleads guilty scores 0–6 months under the guidelines.

Verified Checked against the manual text in at least five AI-assisted review rounds. Not yet reviewed by an attorney. Guidelines Manual effective November 1, 2025Updated October 4, 2026

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Starting level and typical ranges

These ranges use the starting level alone, before any adjustments, for someone with no criminal record unless the column says otherwise. Most real cases add levels.

Starting pointLevelTrialGuilty pleaPlea + zero-pointCategory IV, plea
$2,500 or less60–6 months0–6 months0–6 months2–8 months
More than $2,50080–6 months0–6 months0–6 months6–12 months
More than $250,0001827–33 months18–24 months12–18 months30–37 months
More than $25,000,0002878–97 months57–71 months46–57 months84–105 months
More than $550,000,00036188–235 months135–168 months108–135 months188–235 months

Important details

  • If the employer withheld tax from a worker's pay and willfully did not account to the worker for it, that is a form of embezzlement. The theft and fraud guideline (§2B1.1) applies if it gives a higher level (§2T1.6(b)(1)).
  • The calculator does not apply mandatory minimum sentences set by statute for this offense. If the statute of conviction requires one and it is higher than the range shown, the minimum controls; check the statute or ask a lawyer.

Frequently asked questions

What is the base offense level for failure to pay over payroll taxes?

The guideline for failure to pay over payroll taxes is §2T1.6 of the federal Sentencing Guidelines. Before any adjustments, its starting level depends on the facts: from level 6 to level 36. The table on this page lists each starting point.

What is the guideline range for failure to pay over payroll taxes with no criminal history points and a guilty plea?

Using the first starting point in the table on this page (level 6) alone, a person with no criminal history points who pleads guilty scores 0–6 months, including the 2-level zero-point reduction. Adjustments such as role in the offense or obstruction can change the level, and the judge can sentence outside the range.

Is probation possible for failure to pay over payroll taxes?

The guidelines allow it at the first starting point in the table: with a guilty plea and the zero-point reduction the range begins at 0 months (Zone A), so prison is not required, unless the offense is a Class A or B felony or the statute rules probation out (§5B1.1(b)). Added facts can raise the range out of Zone A.

Is the calculator accurate for failure to pay over payroll taxes?

It follows §2T1.6 of the Guidelines Manual effective November 1, 2025. It passed 5 review rounds, each comparing every number, rule and label with the manual text, and its last round found nothing to correct. Those reviews were done with AI tools, not by lawyers, and it has not yet been reviewed by an attorney, so mistakes are possible. The guidelines are advisory, and a lawyer who knows the case can tell you what actually applies.