Should You File an IRS Extension? 2 Key Questions to Ask

Taxpayers seeking more time to file their federal income tax returns for the 2025 tax year must submit their requests to the Internal Revenue Service by April 15, 2026, to avoid penalties.

According to the IRS, an approved extension pushes the filing deadline to October 15, 2026. However, the agency emphasizes that an extension of time to file is not an extension of time to pay.

Taxes owed remain due by April 15, 2026. To minimize interest and penalties, the IRS advises taxpayers to estimate their total tax liability, subtract any previous payments, and pay the remaining balance by the April 15 deadline.

Methods for Requesting an Extension

The IRS provides several ways for individual filers to request an automatic six-month extension:

• IRS Free File: All individual filers can use guided software at IRS.gov to electronically request an extension at no cost.
• Free File Fillable Forms: Taxpayers may electronically submit Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, regardless of their income level.
• Online Payments: Taxpayers who pay all or part of their owed taxes via IRS Online Account, Direct Pay, or the Electronic Federal Tax Payment System (EFTPS) can select extension as the reason for payment. This action automatically generates an extension without the need for additional forms.
• Mail: Taxpayers can complete and mail a paper Form 4868 to the address specified in the form instructions.

For those filing Form 4868 electronically, the IRS requires the prior year’s adjusted gross income (AGI) for verification purposes.

Automatic Extensions and Special Qualifications

Certain taxpayers qualify for automatic extensions without submitting a formal request. U.S. Citizens and resident aliens living abroad are generally allowed two extra months, typically until June 15, to file their returns and pay any tax due.

Members of the military serving on duty outside the United States and Puerto Rico also receive an automatic two-month extension to file until June 15. However, for these individuals, tax payments are still due by April 15 to avoid interest.

Those using the automatic two-month extension for living abroad must attach a statement to their return explaining which of the qualifying conditions they meet.

Risks and Considerations

While a six-month extension is available to all U.S. Taxpayers regardless of income, there are financial risks associated with incorrect filings. Filing a zero extension when taxes are actually owed can lead to interest and penalties.

extending the federal filing deadline may necessitate extending the deadline for state income tax returns.

Taxpayers who use online payment options for their extension should keep their confirmation numbers in their records as proof of the request.