If you can’t file your return by the regular due date (April 15 for most people), you are allowed six months (or until Oct. 15) before a late-filing penalty is charged. You don’t have to submit a separate form to request an extension.
However, this extension is for filing only. To avoid penalties and interest, you must pay any tax owed by the regular due date and file your return by Oct. 15.
For more information, view Due Dates for Filing Individual Income Tax and Penalties and Interest.
Extension Payment
If you can’t file your return on time and expect to owe income tax, you can avoid or reduce penalties by estimating how much tax you owe and paying that amount by the regular due date (April 15 for most people).
If you pay at least 90 percent of your total tax due, we won’t impose a late-payment penalty as long as you file your return and pay the remaining tax due by Oct. 15. (You’ll still be charged interest on any unpaid balance.)
How to Pay
To pay online, go to our e-Services system. For more information and other options, see Make a Payment.
To pay by check, use our e-Services Payment Voucher System to create and print the payment voucher you need to mail with your check or money order payments.
If you can't pay what you owe, you should still pay as much as you can by April 15 to reduce penalties and interest.
Military Filing Extensions
The rules for military personnel may be different from those for nonmilitary taxpayers. For more information, see Filing Extensions for Military Service Members.