The late filing penalty for Form 1099-A depends on the duration of the delay: 1. If you file within 30 days after the due date (by paper or electronically), the penalty per form ranges from $30 to $60, depending on the size of your business. 2. If you file more than 30 days after the due date but before August 1st, the penalty increases to $60 to $100 per form. 3. If you file on or after August 1st or don't file at all, the penalty becomes $100 to $270 per form. These penalties may vary depending on the size of your business or if the IRS determines there was intentional disregard of the filing requirement. It is best to consult the official IRS instructions or a tax professional for specific and up-to-date penalty information.