“I just want to know how much I owe on this so I can pay it....”---->Basically, the IRS is known to be very strict about early withdrawals. However, you can withdraw your Roth contributions (not earnings on them) without penalty andinterest. I guess as you closed your Roth IRA in a non-qualified distribution that year (since the distribution is non-qualified), you will owe taxes on your Roth earnings of $4,800( balance minus your contributions to the plan) and will pay tax on this amount at your marginal tax rate. In addition, since the distribution took place before you reached age 59 1/2, and since you did not meet any of the exceptions, you will also be assessed a 10% early withdrawal penalty on the earnings. If you were in the 28% marginal tax bracket, he will pay $1,344 in tax on the earnings, and will pay a penalty in the amount of $480 on the early distribution. This is a very steep price to pay. You lose any tax-free status and will have to pay all applicable state and federal income taxes and underpayment penalties and interest. IAs you have a balance due on a late tax return, the IRS will calculate additional penalties and interest. There are three separate penalties: Failure to File Penalty; 5% per month on the unpaid balance. The total percentage cannot exceed 25%.The failure-to-file penalty is calculated based on the time from the deadline of your tax return (including extensions) to the date you actually filed your tax return. The penalty is 5% for each month the tax return is late, up to a total maximum penalty of 25%. Failure to Pay Penalty; 0.5% per month on the unpaid balance. The total percentage cannot exceed 25%.Interest is calculated based on how much tax you owe. Interest rates change every three months. Currently, the IRS interest rate for underpayment of tax is 5% per year. The interest is calculated for each day your balance due is not paid in full. IRS interest rates are variable and are set quarterly.
Please visit the IRS website here;
Internal Revenue Manual - 20.1.2 Failure To File/Failure To Pay Penalties