The penalty for the late filing of form 4419 depends on the specific circumstances and the policies of the tax authority. Form 4419 is used to apply for an Employer Identification Number (EIN), so penalties for late filing may vary. In the United States, for example, the Internal Revenue Service (IRS) does not typically impose penalties for late filing of Form 4419. However, it is always advisable to check with the relevant tax authority or consult a tax professional for accurate and up-to-date information related to specific tax forms and penalties.