Filing later is not paying later
For most individuals, the federal return is due in mid-April, and requesting an extension by that date gives an automatic extension of time to file until mid-October. The extension does not extend the time to pay. Tax not paid by the original due date generally accrues interest and a failure-to-pay penalty, so it helps to estimate what you owe and pay it along with the extension request. Making an electronic payment and marking it as an extension payment can itself serve as the request. Businesses use a different extension form, and partnership and S corporation returns are due earlier in the year than individual returns.
Special cases
US citizens and residents living abroad generally receive an automatic extra period to file and pay, though interest still runs on unpaid tax, and they can request further time to file. When a federally declared disaster strikes, the IRS often postpones filing and payment deadlines for people in the affected area, sometimes for many months. Members of the military serving in combat zones have their own extensions. New York State has its own extension request and payment requirement for state returns, and a federal extension does not by itself extend the New York deadline. Other states follow their own rules, so check each state where you file.
If the deadline has passed
Missing the extended deadline usually means a failure-to-file penalty, which tends to grow faster than the failure-to-pay penalty, so filing as soon as possible generally limits the cost even if you cannot pay. If a refund is due, there is typically no late filing penalty, but the right to claim a refund expires after a set period. First time penalty abatement or reasonable cause relief may be available for penalties already charged. If several years are unfiled, or you received an IRS notice about missing returns, we review the situation before anything is filed.
