Washington was the first president elected under the Constitution. But the United States existed as a nation for several years before the Constitution was enacted, held together by the Articles of Confederation. The United States declared its independence in 1776, yet Washington did not take office until April 30, 1789.
The penalty is 5 percent of your unpaid taxes for each month your tax return is late, up to 25 percent. Plus, if you file more than 60 days late, you'll pay a minimum of $135 or 100 percent of the taxes you owe (whichever is less)
