Key takeaways

• A tax extension does not extend the tax payment deadline; any taxes owed are still due by April 15 to avoid penalties and interest.
• Some taxpayers, including overseas residents, disaster-area filers, and combat-zone military members, qualify for automatic extensions.
• People may need to calculate an estimated tax payment even if their full tax return is not ready.

Federal tax returns are due by April 15 each year, though some taxpayers aren’t quite ready to file by that date. An important tax form may still be missing, or perhaps you haven’t had time to file. Either way, you’ll need to let the IRS know your tax return will be late.

The good news is the IRS allows you to file an extension on your federal tax return, giving you more time to complete and file it.¹ However, getting an extension on filing your tax return does not give you an extension on paying your tax bill, so make sure to pay that amount in time.

What is a tax extension?

A tax extension pushes back the deadline by which a tax return must be filed. Rather than the usual April due date, filing for an extension means you’ll have until October to complete and file your return. You can apply for an extension either online or via mail, and unless you hear otherwise, you can assume your request was approved.

Applying for an extension on your federal tax return is critical once you think you won’t send in your return in time. The penalty for failing to file a tax return for individuals and most businesses is generally 5% of your unpaid taxes each month that your return is late, and once your return is more than 60 days late, the minimum penalty is $525 or 100% of your tax bill, whichever is less.²

Important dates for tax extensions

If you’re considering applying for a tax extension, there are two important dates to remember:

• April 15: Federal tax returns are due April 15 of each year, unless that date falls on a holiday, Saturday, or Sunday. This year, the tax due date is Wednesday, April 15. If you aren’t able to file tax returns by April 15, you must request an extension by this date. Additionally, even if you file for an extension, if you owe taxes, you must pay them by April 15 (or whatever date taxes are due in the current year) or face penalties for failure to pay.³
• October 15: If you request an extension, your federal tax return will be due October 15, unless that date falls on a holiday, Saturday, or Sunday. In 2026, the extended due date for federal tax returns is Thursday, October 15.

Read more: When are taxes due? Deadlines for the 2026 filing season

How tax extensions work

A tax extension extends the date by which you must file your tax return by an additional six months. People may need an extension for many reasons.

For example, maybe you are missing important documents you need before you can file. Or perhaps you’ve gone through a family emergency — or even just a particularly busy season — and haven’t had time to complete your return. An extension can give you a bit of breathing room.

However, this extension only applies to the tax return itself, not any taxes you owe. If you owe taxes to the IRS, you must still pay those by April 15 or be subject to a failure to pay penalty. Your penalty will amount to 0.5% of your unpaid tax bill each month your taxes go unpaid, with a maximum penalty of 25%.⁴ So, if you owe $1,500 in taxes, you could pay a penalty as high as $375, even if you’ve filed your tax return.

If you haven’t completed your tax return yet, it’s possible you may not know exactly how much money you will owe. One option is to make an estimated tax payment of how much you think you’ll owe. If you overpay, you can get the excess back in the form of a refund.

In addition to the reasons why someone may want to request a tax extension, there are also situations where a tax extension is automatic.

Automatic extensions for overseas taxpayers

You’ll get an automatic two-month extension on both filing your tax return and paying your income taxes if you’re a U.S. citizen or resident alien and live outside the U.S. and Puerto Rico at the time of the April 15 due date. This also applied if you’re in military or naval service on duty outside the U.S. and Puerto Rico. This year, the due date to both file and pay federal taxes will be June 15 if this situation applies.⁵

Overseas taxpayers also have the option to extend the deadline even further. However, rather than being eligible for an additional six months, overseas taxpayers can request an extension until the October deadline, which gives them an additional four months.

Automatic extensions due to natural disasters

Being near a natural disaster may affect if you’re able to file a tax return on time or even file the paperwork needed to get an extension. For those reasons, people located in a federally declared disaster area get an automatic extension to file the federal tax return and pay your tax bill.⁶ This extension applies to both individuals and businesses and applies to normal tax returns, estimated tax payments, and payroll taxes.

It’s important to note that the IRS sets an extended deadline for each disaster area individually.⁷ If you’re located in a disaster area, you’ll have to check what your new tax deadline will be.

Military members and automatic extensions

If you’re a military member serving in a combat zone, you’ll get an automatic extension for both filing your tax return and paying any taxes you owe. The extension for combat zone service is 180 days after you leave a combat zone or after an area is no longer considered a combat zone.⁸

For example, if you leave a combat zone on June 1, you’ll have received an automatic extension for the time from April 15 through June 1 and won’t have to file your tax return or pay your taxes until 180 days after June 1.

If you’re a military member serving overseas but not in a combat zone, you qualify for the same automatic two-month extension available to other overseas taxpayers. Finally, if you’re a military member serving in the United States, your tax return and bill are due by April 15. You can file the six-month extension available to everyone for your tax return, but that won’t apply to your tax payment due.

Steps to file a tax extension

If you’re considering requesting a tax extension, here are the steps you’ll need to follow:

When you request a tax extension, use IRS Form 4868.⁹ Completing some of the fields may require going through your records and even calculating some preliminary numbers to estimate how much you’ll owe in taxes.

You’ll need this information for the form:

• Name and address
• Social Security number (and your spouse’s, if applicable)
• Estimate of total tax liability
• Total tax payments for the year
• Tax balance due
• Amount of tax you’re paying

Choose your filing method

Once you’ve gathered all the information you’ll need, it’s time to choose your filing method and apply for your extension. There are three ways to get an extension for your tax return:

1. Make an estimated tax payment for your taxes due and, at the time of your payment, indicate the payment is for an extension. You can make your payment via Direct Pay, the Electronic Federal Tax Payment System, or a credit or debit card.
2. E-file Form 4868 using the tax software of your choice or with the help of a tax professional.
3. File a paper version of Form 4868 by mailing it to the address listed on the form. If you owe taxes, be sure to include an estimated payment. If you choose this option, make sure to send it via certified mail and keep a copy for your records.

There’s no best way to file for your extension; choose the method that works best for you. Most people may find it easiest to file electronically, either when they make a payment or by using e-file. However, there’s not one method that increases or decreases your chances of having your request approved.

Once you file Form 4868, you should plan not to get a response. If you don’t hear back from the IRS, you can assume your extension was approved. If it was denied for some reason, the IRS will contact you to let you know.

Avoiding penalties and interest charges

As a reminder, there are financial penalties both for not filing your tax return on time and not paying your taxes on time.

Failure-to-file penalty

If you don’t file your tax return on time, you’ll be subject to the following penalties:¹⁰

• 5% of your unpaid taxes each month your return is late, for a maximum late penalty of 25% of your unpaid taxes.
• Once your return is more than 60 days late, $525 or 100% of your unpaid taxes, whichever is less

In addition to your penalty, you could also pay interest on your penalty. Interest starts accruing on the date your penalty is due and continues to accrue until it's fully paid.

Failure-to-pay penalty

If you don’t pay your tax bill on time, you’ll owe interest on the unpaid amount. Interest starts accruing on the date your tax bill is due and continues to accrue until it's fully paid. In addition to interest, you’ll also be subject to a failure-to-pay penalty in the following amounts:¹¹

• 0.5% of your unpaid taxes each month, for a maximum late penalty of 25% of your unpaid taxes
• 0.25% of your unpaid taxes each month if you filed your return on time and have an approved payment plan
• 1% of your unpaid taxes each month if you don’t pay your tax within 10 days of getting a levy notice from the IRS

If you are subject to both a failure-to-file penalty and a failure-to-pay penalty in the same month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty.

Estimated tax payment

Requesting a tax extension does not extend the date by which you must pay your income taxes. That bill is still due by April 15, even if you don’t plan to file your tax return until October.

However, if you haven’t filed your tax return by April 15, you may not know exactly how much you need to pay. The easiest way to figure out how much you’ll need to pay is to use the Estimated Tax Worksheet on Form 1040-ES or use an online tax software. You don’t have to complete your full return, but it’s worth it to at least get a rough estimate so you can avoid a failure-to-pay penalty.

Refunds and tax extensions

If you don’t file an extension for your tax return and don’t pay your tax bill by April, you’ll get stuck with a penalty, both for failing to file your return and failing to pay your taxes. However, if you file your return late without having filed for an extension and are owed a tax refund, you won’t pay any penalties.

That doesn’t necessarily mean it’s worth waiting, however. If you’re owed a refund and file your taxes late, you’re simply delaying your refund. You won’t get your refund until you’ve filed your tax return and the IRS has had a chance to process it.

Even if you do expect to get a refund and are okay waiting to receive your refund until you’ve had a chance to file, it may still be worth filing for the extension. If you’ve made a mental miscalculation and end up owing money, filing the extension will help you avoid a failure-to-file penalty, even if you still have to pay the failure-to-pay penalty.

Read more: How long does it take to get a tax refund?

Requesting an extension for state taxes

Depending on where you live, you may also need to request a tax extension for your state income taxes. Some states don’t require that you request an extension at all. For example, some California residents are automatically granted an extension without having to file for it.¹²

Other states may have their own tax extension form that taxpayers must complete and file at the state level to qualify for an extension.

It’s worth noting that in all of these cases, just like with your federal taxes, you must pay your state income tax bill by the April 15 due date, even if you’ve had an extension approved to file.

Staying informed

It’s important to stay updated on tax regulations and deadlines to ensure you file your taxes properly and on time and that you pay the correct amount. In most cases, you’ll have all the updated information if you use tax filing software or consult a tax professional.

If April 15 approaches and you haven’t had a chance to file your tax return, make sure to file an extension with the IRS. Your extension will most likely be automatically granted, so you have until October to file. However, if you owe taxes, make sure to pay those by April or risk getting stuck with interest and penalties.