Tax extensions
How to file a tax extension
An extension gives you six more months to file your federal return, to October 15, but not more time to pay. You can get one by paying online and ticking the extension box, through IRS Free File, or with Form 4868, as long as you do it by the April deadline.
Three ways to get until October 15
The IRS lists three ways to get an automatic extension to file a federal Form 1040. All three have to happen by the regular due date of the return, which for 2026 income is Thursday, April 15, 2027.
- Pay online and check the box. Pay what you owe with one of the IRS online payment options and mark the payment as part of an extension. No separate form is needed, and you get a confirmation number.
- Use IRS Free File. Free File has no income limit for extension requests, so anyone can file Form 4868 electronically through it.
- File Form 4868 yourself. Send it by mail, file it online through an IRS e-file partner, or have a tax professional file it for you. You estimate the tax for the year and subtract what you have already paid.
An extension moves the filing date, not the payment date
Tax you owe is still due in April. Whatever is unpaid after the regular due date starts collecting interest and a failure-to-pay penalty of 0.5% of the unpaid tax for each month or part of a month, up to 25%. So estimate what you owe and pay it with the extension, even if the number is rough.
Missing the extended date is more expensive. If you owe tax and file after October 15, the failure-to-file penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to 25%. If you are due a refund there is no penalty for filing late, but you generally have three years to claim it.
The dates that matter
Request the extension by the regular deadline, then file by the extended one.
| Return | Request an extension by | Extended filing deadline |
|---|---|---|
| 2025 return (2025 income) | April 15, 2026 | Thursday, October 15, 2026 |
| 2026 return (2026 income) | Thursday, April 15, 2027 | Friday, October 15, 2027 |
Special cases
A few situations change the dates or which form you use.
- Living outside the United States: U.S. citizens and resident aliens who live abroad on the regular due date get an automatic 2-month extension, to June 15, and can still request the extension to October 15.
- Disaster areas: people in a federally declared disaster area often get a later deadline automatically. Check the IRS disaster relief page for your county.
- Self-employed and single-member LLC owners: your business income is reported on your own Form 1040, so the individual extension covers it. Form 7004 is for partnerships and corporations.
- Estimated taxes: an extension does not change the quarterly estimated tax dates for the current year.
Your state return has its own rules
A federal extension does not automatically extend every state return. Three examples:
- California gives an automatic six-month extension to file, to October 15, with no application. Tax owed is still due April 15; pay electronically or by mail with Form FTB 3519.
- New York requires Form IT-370, filed by the return’s due date together with full payment of the properly estimated tax. An application filed late is not accepted.
- Illinois grants an automatic six-month extension to file. It does not extend the time to pay; if you pay by check, send it with Form IL-505-I.
Need your return done by the extended deadline?
USTAXX is an IRS Authorized e-file provider and prepares individual returns, including extended returns. We work with clients remotely through a secure portal, by phone or video, and in person at our office in Naperville, IL.
Questions people ask
How do I file a tax extension?
Pay any tax you expect to owe online and mark it as an extension payment, request the extension through IRS Free File, or file Form 4868 by mail, through an e-file provider or through a tax professional. Any of them gives you until October 15, if done by the April due date.
Does an extension give me more time to pay?
No. It only extends the time to file. Tax not paid by the April due date collects interest and a failure-to-pay penalty of 0.5% a month, up to 25%.
When is the extended deadline?
October 15. For 2025 returns that is Thursday, October 15, 2026; for 2026 returns it is Friday, October 15, 2027.
Can I get an extension after April 15?
No. The request has to be made by the regular due date. If you missed it, file as soon as you can: the failure-to-file penalty grows each month, and filing stops it.
Do I need a separate extension for my state?
Often. California and Illinois extend automatically for six months, while New York requires Form IT-370 with payment by the due date. Check your state’s revenue department.
Where these rules come from
- IRS: Get an extension to file your tax return
- IRS: About Form 4868
- IRS: Failure to file penalty
- IRS: Failure to pay penalty
- IRS: Tax relief in disaster situations
- California FTB: Extension to file
- New York: Instructions for Form IT-370
- Illinois Department of Revenue: Individual income tax
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.