Filing Deadline

• Income tax returns must be filed electronically and paper returns postmarked on or before April 15. For those who always file taxes at the last minute, returns must be filed or postmarked before midnight. However, when April 15 falls on a weekend or any holiday, the filing deadline is extended to the next business day.
  
  

Extensions

• Taxpayers may request a six-month extension of the filing deadline by filing IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Filing an extension does not allow more time to pay taxes and any amount owed must be paid by April 15. The extension only gives an individual more time to prepare and file the paperwork for the tax return.
  
  

Special Rules

• Special rules apply if the taxpayer lives outside of the U.S., serves in a combat zone or a qualified hazardous duty area or does not reside in the U.S. when a six-month extension expires. These situations are uncommon and do not apply to most taxpayers. See the IRS.gov website for additional information.
  
  

Filing Late

• If a taxpayer has a refund due and does not file a tax return by the deadline, no late filing penalties will be assessed. The penalty is based on the amount of tax owed, not refunded.
  
  

Statute of Limitations

• When a taxpayer fails to file a tax return or owes back taxes, the IRS does not have a statute of limitations on assessing or collecting delinquent taxes. Substantial penalties and interest may be added to the amount of taxes owed.