I'm about to file my long forgotten quarterly taxes for 2003. Do I need to send $50 late fee?

[Critter]

What ?   It is too late to send in estimated payments for any tax year except the 2016. If you owe back taxes you do not need to send any fees or penalties ... the IRS will bill you later. 

[VolvoGirl]

Did you file a 2003 return?  What "quarterly taxes" are you taking about?

[TaxGuyBill]

Employer taxes?  I can't imagine how the IRS would not have discovered that if you missed it (assuming you filed a W2/W3).

[moyboy622]

This is vendor sales tax actually form ST-100 not income.

[fanfare]

Year 2003 ?  Let sleeping dogs lie!

[Critter]

I agree ... unless you are getting notices on this I doubt the state even has records back that far.

[Opus 17]

In any case, that is not something the people here are usually knowledgable about.  I tried to look up the statute of limitations for NY sales tax and can't find anything one way or the other.

If you want to make good on the taxes, I would not send anything extra.  The state will likely bill you for late fees and penalties separately.

If the amount is substantial, I would have an accountant or attorney contact the state on your behalf, before you pay, and try and pre-negotiate a reduced penalty and interest since you are voluntarily catching up.

And I certainly would not make any catch-up payments if you owe more outstanding payments, they might take a close look to see if you are behind on anything else.