Taxpayers: Remember, an extension to file is not an extension to pay taxes

IRS Tax Tip 2024-30, April 9, 2024

Taxpayers who can’t file by the deadline of April 15, 2024, should request an extension before that deadline. Remember, however, that an extension to file is not an extension to pay taxes. If they owe taxes, they should pay them before the due date to avoid potential penalties and interest on the amount owed.

Taxpayers in Maine and Massachusetts have until April 17, 2024, to file their returns due to the Patriots' Day holiday in those states.

Taxpayers who request a six-month extension to file their taxes have until Oct. 15, 2024, to file their 2024 federal income tax return.

Requesting an extension when making a payment for a return with taxes due

Taxpayers can choose to submit an electronic payment and select Form 4868, Application for Automatic Extension of Time to File, or extension, as the payment type. The IRS will process it as an extension automatically, and taxpayers won't need to file Form 4868.

Requesting a free extension to file for a return with no tax due

Individual taxpayers, regardless of income, can request an automatic six-month tax-filing extension two ways:

  • Use IRS Free File at IRS.gov/freefile.
  • File Form 4868, Application for Automatic Extension of Time to File.

Taxpayers in FEMA disaster areas may have an automatic extension to file and pay

The IRS may offer an automatic extension to areas designated by the Federal Emergency Management Agency. Taxpayers in the affected areas don’t need to file any extension paperwork, and they don’t need to call the IRS to qualify for the extended time.

To check whether an area has been offered tax relief, see Tax relief in disaster situations.

U.S. citizens, resident aliens abroad and military members in combat zones may have more time to file and pay

Taxpayers living overseas, including members of the military and eligible support personnel serving in combat zones, may also have extra time to file their tax returns and pay any taxes due.

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