Boston will pay a Red Sox record $13.4 million luxury tax after failing to make the playoffs and theYankees finished with a $6.7 million bill, likely a fraction of what they will pay next year.Three teams owe tax, according to end of year figures sent to clubs Wednesday and obtained by the Associated Press. The Cubs must pay $7.6 million following a season that ended with September fade and no postseason berth.

New York has run up a total of $348 million in tax since the payroll restraint system began in 2003, owing money in each year except 2018. The Dodgers are second at $150 million, followed by the Red Sox at $50 million and the Cubs at $11 million.