Federal tax deadlines and extensions: individual returns

Short answer: A federal extension gives you more time to file an individual tax return. It does not give you more time to pay tax that is due.

Requesting an extension

For most individual federal income-tax returns, file IRS Form 4868 by the original return due date to request an automatic extension of time to file. The IRS due date can move when it falls on a weekend or legal holiday, so check the current-year IRS deadline rather than relying on a fixed calendar date or time zone.

Make your best estimate of tax due and pay as much as you can by the original due date. Interest and penalties may apply to unpaid tax even when an extension to file is granted.

If the filing or extended deadline has passed

You generally cannot request another ordinary federal extension after the applicable deadline. File the return as soon as possible and pay what you can. The IRS, not Support, decides whether a taxpayer qualifies for penalty relief or special relief.

Special situations

Living or serving abroad: U.S. citizens and resident aliens who meet the IRS “out of the country” requirements may receive an automatic two-month extension. They may also be able to use Form 4868 for additional time to file. Different requirements apply to any extension beyond that period, so review the IRS guidance for your situation.

Disaster or military relief: Additional time may apply only when the IRS has announced relief for an eligible taxpayer, location, or event. Confirm eligibility directly with the IRS.

If an e-filed extension is rejected

Review the rejection details in My Tax Filings, correct the identified information, and resubmit promptly. Do not assume a fixed correction window applies to every filing; timeliness depends on the filing record and applicable IRS rules.

Official IRS sources

• IRS Tax Topic 304: Extensions of time to file
• IRS: Request an extension
• IRS disaster relief

Review this article before each filing season and whenever the IRS changes its guidance.