Can You File an Extension After the Deadline?
If the tax deadline has passed, learn the necessary steps for submitting your return to the IRS and how to properly address your tax liability.
Missing the tax filing deadline raises questions about what to do next. While you cannot file for an extension after the deadline has passed, you can still take steps to file your return and manage any penalties. This involves understanding the consequences of filing late and knowing the options available for paying any tax that is due.
Filing an Extension After the Tax Deadline
An extension of time to file, requested using IRS Form 4868, must be submitted by the original tax deadline. This form grants most taxpayers an automatic six-month period to complete their return, moving the deadline from April to October. The purpose of this extension is to provide more time to prepare the return, not more time to pay the tax you owe.
Once the original filing deadline has passed, it is no longer possible to file Form 4868 to receive an extension. The return is officially considered late. Limited exceptions exist for individuals serving in a combat zone or those affected by a federally declared natural disaster, who may receive automatic extensions. For most taxpayers, the deadline for requesting more time is firm.
Understanding Late Filing and Late Payment Penalties
When a tax return is not filed by the deadline, the Internal Revenue Service (IRS) can assess two primary penalties: the Failure-to-File penalty and the Failure-to-Pay penalty. The Failure-to-File penalty applies when a return is submitted after the due date. This penalty is 5% of the unpaid taxes for each month or part of a month that the return is late, up to a maximum of 25%.
The Failure-to-Pay penalty is assessed for taxes not paid by the original due date, even if an extension to file was granted. This penalty is 0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid, also capping at 25% of the unpaid tax liability.
If both penalties apply in the same month, the Failure-to-File penalty is reduced by the amount of the Failure-to-Pay penalty. This results in a combined monthly penalty of 5%. Because the Failure-to-File penalty is higher, it is advantageous to file the overdue return as quickly as possible. For returns filed more than 60 days late, a minimum penalty applies, which for 2025 filings is the lesser of $510 or 100% of the tax owed.
How to File Your Overdue Tax Return
To stop the accrual of Failure-to-File penalties, you should prepare and submit the overdue tax return promptly. Gather all necessary income documents, such as W-2s, 1099 forms, and records of any deductions or credits you plan to claim. Use these documents to complete the appropriate tax return, typically Form 1040.
Tax preparation software can help ensure accuracy and may still allow for electronic submission, depending on how much time has passed since the deadline. If e-filing for that tax year is no longer an option, you will need to print the completed return. You must then mail it to the IRS service center designated for your geographic area.
Addressing an Unpaid Tax Balance
After filing your overdue return, you must address any tax liability shown on it. You should pay as much as you can when you file the return to reduce the amount subject to penalties and interest. For the remaining balance, the IRS offers several payment solutions.
A short-term payment plan may grant up to 180 additional days to pay the full balance. This option is available to taxpayers who owe a combined total of less than $100,000 in tax, penalties, and interest. For those needing more time, a long-term installment agreement allows for monthly payments for up to 72 months. These agreements can often be set up online if the total amount owed is under $50,000, and they can reduce the Failure-to-Pay penalty rate to 0.25% per month.