IRS Tax Tip 2022-59, April 18, 2022 The filing and payment deadline for most 2021 federal tax returns has arrived. Taxpayers should file or request an extension of time to file and pay any taxes they owe by the April 18, 2022, deadline to avoid penalties and interest. Taxpayers in Maine and Massachusetts have until April 19, 2022, to pay to file their returns due to the Patriots' Day holiday in those states. Here are some tips for taxpayers who owe tax, but who can't immediately pay their tax bill. Taxpayers should: File their tax return or request an extension of time to file by the deadline. People who owe tax and do not file their return on time or request an extension may face a failure-to-file penalty. Taxpayers should remember that an extension of time to file is not an extension of time to pay. An extension gives taxpayers until October 17, 2022, to file their 2021 tax return, but taxes owed are still due the April deadline. Pay as much as possible by the April due date. Whether filing a return or requesting an extension, taxpayers must pay their tax bill in full by the April filing deadline to avoid penalties and interest. People who do not pay their taxes on time will face a failure-to-pay penalty. IRS.gov has information for taxpayers who can't afford to pay taxes they owe. Set up a payment plan as soon as possible. Taxpayers who owe but cannot pay in full by the deadline don't have to wait for a tax bill to request a payment plan. They can apply for a payment plan on IRS.gov. Taxpayers can also submit a payment plan request in writing using Form 9465, Installment Agreement Request. Some disaster victims, taxpayers living overseas, military service members and eligible support personnel in combat zones have more time beyond the April deadline to file and pay their taxes. Taxpayers should also check their state filing and payment deadlines, which may be different from the federal April 18 deadline. A list of state tax division websites is available through the Federation of Tax Administrators. More information: Tax Topic Number 653, IRS Notices and Bills, Penalties, and Interest Charges What Is the Due Date of My Federal Tax Return or Am I Eligible to Request an Extension? Subscribe to IRS Tax Tips