What are the penalties for filing my Individual tax return late?

Filing a return or a valid extension by the applicable due date helps avoid late-filing penalties. An extension gives more time to file, not more time to pay.

If you missed a deadline, file the return as soon as possible and pay as much as you can. Interest and penalties may apply when tax remains unpaid or a return is filed late. Amounts and eligibility for relief can vary by tax year and circumstances.

For current individual rules, see Federal tax deadlines and extensions: individual returns and IRS Tax Topic 304.