SentenceCalc

Tax Evasion Sentence Calculator

This page covers cases where a person cheated on taxes, or willfully did not file or pay. Federal sentences for tax evasion are calculated under §2T1.1 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 of the facts listed below, 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

What changes the sentence

Each of these facts moves the offense level under §2T1.1. Adjustments that apply to every offense, such as role in the offense, obstruction, a guilty plea and criminal history, come after these.

FactEffectRule
Did the person fail to report, or mislabel the source of, more than $10,000 in a year from criminal activity: Yes+2, at least level 12§2T1.1(b)(1)
Did the offense involve sophisticated means: Yes+2, at least level 12§2T1.1(b)(2)

Important details

  • Interest and penalties are not part of the tax loss, except in cases of willfully evading payment or willfully failing to pay.
  • All related tax violations are counted together, and individual and corporate tax losses are added together.
  • The court accounts for the standard deduction and exemptions, and for unclaimed credits or deductions the person can prove were related and available at the time.
  • 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 tax evasion?

The guideline for tax evasion is §2T1.1 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 tax evasion 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. The facts listed under “What changes the sentence” can add levels, and the judge can sentence outside the range.

Is probation possible for tax evasion?

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 tax evasion?

It follows §2T1.1 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.