Key facts
- An extension to file a tax return does not extend the deadline for paying taxes owed.
- Taxpayers must request an extension by the original due date to avoid late filing penalties.
- Payments are still due by the original deadline to avoid penalties and interest.
- Taxpayers can request an extension via IRS Free File, e-filing Form 4868, or mailing Form 4868.
- Making a payment online with the 'extension' designation automatically grants a filing extension.
The Internal Revenue Service (IRS) is reminding taxpayers that requesting an extension to file their federal income tax return does not provide additional time to pay any taxes owed. The deadline for filing and payment remains the original due date, typically April 15, to avoid penalties and interest.
Taxpayers can obtain an automatic six-month extension to file by submitting Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by the original deadline. This can be done through IRS Free File on IRS.gov, by e-filing the form, or by mailing a paper copy. Making a payment online through IRS Direct Pay, an online account, or other electronic methods and selecting 'extension' as the payment reason will also automatically generate a filing extension.
However, any tax liability is still due by the original April 15 deadline. To minimize or avoid penalties and interest, individuals should estimate their total tax liability, subtract payments already made, and pay the remaining balance by the original due date.
Certain taxpayers are granted automatic extensions. U.S. citizens and resident aliens living and working outside the United States and Puerto Rico, as well as members of the military on duty outside these areas, generally receive an automatic two-month extension until June 15. Taxpayers serving in combat zones also receive at least 180 days after leaving the zone to file and pay. Even with these automatic extensions, interest will apply to any tax not paid by the original unextended due date.