Is there an Extension on Filing Taxes this Year in the USA?
Yes, in the United States, the deadline for filing federal income tax returns for the 2024 tax year is April 15, 2025. However, taxpayers who need more time can request an automatic six-month extension by filing Form 4868 by the original due date.
This extension moves the filing deadline to October 15, 2025. It's important to note that while the extension gives you more time to file, it does not extend the deadline to pay any taxes owed. Taxes must still be paid by April 15, 2025, to avoid penalties and interest.
When is the Last Date for Tax Payment?
Self-employed individuals, retirees, investors, businesses, and corporations must make their first quarter estimated tax payments for the 2025 tax year by April 15, 2025.
How to File an Extension for Taxes 2025?
The IRS offers several options to request an extension for filing your tax return:
Request an extension using IRS Free File: All individual taxpayers, regardless of income, can use the IRS Free File program to request an extension at no cost. To do so, you must estimate your tax liability and file the extension request by the tax filing deadline to receive the extension.
Pay online and click on 'extension': If you prefer to pay your taxes online, you can do so through the IRS payment system. When making the payment, simply select "extension" as the reason for the payment. After completing the payment, you will receive a confirmation number that serves as proof of your extension. No additional forms are required for this option.
Request an extension by mail: You can file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) either by mail, through an e-filing partner, or via a tax professional. On the form, you’ll need to estimate your tax liability for the year, subtract any taxes already paid, and pay the balance owed.
Who is Eligible for Automatic Extensions?
Certain taxpayers may automatically receive additional time to file their tax returns, even without requesting an extension:
Military Members: U.S. military personnel stationed outside the United States or Puerto Rico are granted an automatic two-month extension to file their tax returns, with the deadline this year being June 16. However, tax payments are still due on April 15. If payments are made after this date, interest will accrue. More information is available in Publication 3, Armed Forces’ Tax Guide.
Service Members in Combat Zones: Individuals serving in combat zones have a minimum of 180 days after leaving the combat zone to file their tax returns and make any necessary payments.
U.S. Citizens and Resident Aliens Abroad: U.S. citizens and resident aliens who live and work outside of the United States and Puerto Rico automatically receive a two-month extension to file, with the deadline being June 16. Like other taxpayers, their tax payments are due by April 15 to avoid interest.
Taxpayers in Federally Declared Disaster Areas: Individuals living in federally declared disaster areas may receive an automatic extension to both file and pay their taxes. These taxpayers do not need to submit a separate extension request. For details on disaster-related tax relief, visit IRS.gov.
What is the Penalty for Not Filing or Paying for Taxes?
The penalty for not filing taxes can be more severe than for not paying them. The failure-to-file penalty is more significant, with a 5% penalty per month, capped at a maximum of 25% of the balance due. In contrast, the failure-to-pay penalty is lower at 0.5% per month, but it can also reach up to 25% of the total amount owed.
In general, taxpayers who do not file on time are charged a higher penalty than those who don't pay their taxes on time, so it's important to address both filing and payment deadlines.
Where to Send IRS Extension Form 4868?
If you're making a payment, send Form 4868 to the Internal Revenue Service:
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas
➤ P.O. Box 1302, Charlotte, NC 28201-1302
Arizona, New Mexico
➤ P.O. Box 802503, Cincinnati, OH 45280-2503
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin
➤ P.O. Box 931300, Louisville, KY 40293-1300
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming
➤ P.O. Box 802503, Cincinnati, OH 45280-2503
Arkansas, Oklahoma
➤ P.O. Box 931300, Louisville, KY 40293-1300
Pennsylvania
➤ P.O. Box 802503, Cincinnati, OH 45280-2503
Foreign country, American Samoa, Puerto Rico, APO/FPO address, Form 2555/4563 filers, dual-status aliens, nonpermanent residents of Guam or U.S. Virgin Islands
➤ P.O. Box 1303, Charlotte, NC 28201-1303
All foreign estate and trust Form 1040-NR filers
➤ P.O. Box 1303, Charlotte, NC 28201-1303 USA
All other Form 1040-NR and 1040-SS filers
➤ P.O. Box 1302, Charlotte, NC 28201-1302 USA
If you’re not making a payment, send Form 4868 to the Department of the Treasury, Internal Revenue Service Center:
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas
➤ Austin, TX 73301-0045
Arizona, New Mexico
➤ Austin, TX 73301-0045
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin
➤ Kansas City, MO 64999-0045
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming
➤ Ogden, UT 84201-0045
Arkansas, Oklahoma
➤ Austin, TX 73301-0045
Pennsylvania
➤ Kansas City, MO 64999-0045
Foreign country, American Samoa, Puerto Rico, APO/FPO address, Form 2555/4563 filers, dual-status aliens, nonpermanent residents of Guam or U.S. Virgin Islands
➤ Austin, TX 73301-0215
All foreign estate and trust Form 1040-NR filers
➤ Kansas City, MO 64999-0045 USA
All other Form 1040-NR and 1040-SS filers
➤ Austin, TX 73301-0045 USA
Struggling to Pay? Here's How the IRS Can Help
For those who owe tax and need to make a payment with their tax return, the IRS has several payment options.
For taxpayers who are unable to pay in full by the tax deadline, the IRS offers online payment plans. The IRS recommends taxpayers who owe still file their tax return and pay what they can to avoid interest and penalties.
Taxpayers can explore various payment options and will receive an immediate response telling them their payment plan application was accepted or denied. Online payment plan options include:
- Short-term payment plan – The total balance owed is less than $100,000 in combined tax, penalties and interest. Additional time of up to 180 days to pay the balance in full.
- Long-term payment plan – New Simple Payment Plan criteria make it easier and more accessible to enter a long-term payment plan when the total balance owed is less than $50,000 in combined tax, penalties and interest.
Taxpayers may make monthly payments for up to the collection statute (usually 10 years), in most cases. Payments may be set up using direct debit (automatic bank withdrawal) which eliminates the need to send in a payment each month, saving postage costs and reducing the chance of default.
Taxpayers should remember that extending the time to pay will increase the applicable penalties and fees.
