What Is the Last Day to File Taxes or Request an Extension?

Circumstances can require a delay in filing your annual tax return. Requesting an extension from the Internal Revenue Service (IRS) is a straightforward process but involves knowing the initial due date, what information is necessary to file, the methods for submitting the request, and the final extended deadline.

The Annual Tax Filing and Payment Deadline

The deadline to file federal individual income tax returns and pay any taxes owed is April 15. If this date falls on a Saturday, Sunday, or a legal holiday, the deadline automatically shifts to the next business day. This due date applies to both filing your Form 1040 and submitting full payment. For returns filed by mail, the IRS considers it on time if it is properly addressed and postmarked by the deadline.

Certain situations can alter this date for specific groups. For instance, individuals living and working outside the United States receive an automatic two-month extension to file, but interest will be charged on any tax not paid by the original April deadline. Those affected by a federally declared disaster or members of the military serving in a combat zone may also be granted additional time to handle their tax obligations.

Information Needed to Request a Filing Extension

To postpone your filing deadline, you must submit Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, to the IRS. This form grants an automatic six-month extension and requires you to provide personal and financial details. The most current version of Form 4868 is available on the IRS website.

Completing Form 4868 requires your personal information and a good-faith estimate of your tax liability for the year, which is a projection based on your income and deductions. You will also need to provide:

• Your full name, address, and Social Security number (SSN), plus your spouse’s information if filing jointly.
• Your estimated total tax liability for the year.
• The total of any tax payments you have already made for the tax year, such as federal income tax withheld from your wages.
• The remaining balance you owe and the amount of this balance you are paying with the extension request.

How to Submit an Extension Request

Once you have completed Form 4868, you can submit it by mail. The specific mailing address depends on the state where you live and whether you are enclosing a payment with the form. The correct address is listed in the official instructions for Form 4868.

A more immediate method is to file the extension electronically using tax preparation software. Most tax software programs include a feature to prepare and e-file Form 4868. This process transmits the information directly to the IRS and often provides a confirmation that your request has been accepted.

You can also receive an automatic extension by making a payment through an IRS electronic payment system by the April deadline. Using IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), or a credit or debit card allows you to designate the payment as being for a tax extension. When you make a payment this way, you do not need to file a separate Form 4868.

The Extended Filing Deadline

Successfully filing for an extension moves your deadline to submit your tax return to October 15. This provides an additional six months to gather your documents and complete your Form 1040. If October 15 falls on a weekend or holiday, the deadline moves to the next business day.

This is an extension of time to file, not an extension of time to pay. Any tax liability you owe is still due by the original April deadline. If you do not pay the amount you owe by that date, the IRS will begin to charge interest and may assess penalties on the unpaid balance. To avoid these charges, you should pay an estimate of your tax liability when you request the extension.