what's the fine for not filing last year if I don't owe?

Oops, after filing for an extension last year, I never got around to filing (I couldn't scrape up enough money for the accountant, & it's too complicated to do myself). I won't end up owing any for that year anyway, so do you think they will slap me with a fine for not filing?

They may impose a fine of $100 even if you did not owe any tax. If you were required to file a return, the if the return was not filed within 60 days of the due date, the minimum penalty is the lesser of $100 or the tax due shown on the return. (IRC section 6651(a)(1)). Hoever, if they do impose the fine, you could request they forgive it and give them your reason for late filing. You have nothing to lose by asking.