The Internal Revenue Service encourages taxpayers who missed the filing deadline to submit their tax return as soon as possible. Those who missed the deadline to file but owe taxes should file timely to avoid additional penalties and interest.
Taxpayers should keep in mind that requesting an extension allows for additional time to file but not to pay taxes owed. Individuals who owe taxes should file their tax return and pay as soon as they can. Interest and penalties will continue to accrue on the owed taxes until the balance is paid in full.
File and pay to limit penalties and interest
Even if a taxpayer cannot afford to immediately pay the full amount of taxes owed, they should still file a tax return and pay as much as possible. The IRS offers options for taxpayers who need help paying their tax bill. For more information, visit the Penalties page on IRS.gov.
Taxpayers may qualify for penalty relief if they have filed and paid timely for the past three years and meet other important requirements. For more information, see the Administrative penalty relief page on IRS.gov.
Online payment options
Individuals can pay taxes owed securely through IRS Online Account, IRS Direct Pay, The Electronic Federal Tax Payment System (EFTPS), debit or credit card or digital wallet. Taxpayers may also apply online for a payment plan (including installment agreements).
Those who pay electronically get immediate confirmation after submitting payment. Direct Pay and the EFTPS allow taxpayers to receive payment email notifications. Find additional payment information at Make a payment on IRS.gov.
Due for a refund? Don’t overlook filing a tax return
There's no penalty for filing after the April 15 deadline if a refund is due. Every year, the IRS estimates nearly a million taxpayers who failed to file prior year tax returns are potentially due refund money.
Taxpayers who choose not to file a return because they don't earn enough to meet the filing requirement may miss out on receiving a refund due to potential refundable tax credits. Examples include the Earned Income Tax Credit and Child Tax Credit. Taxpayers sometimes fail to file a tax return and claim a refund for these credits and others for which they may be eligible.
Taxpayers can track their refund using the Where's My Refund? tool on IRS.gov, on the IRS2Go mobile app or by calling the automated refund hotline at 800-829-1954. To use the Where's My Refund? tool, taxpayers need the primary Social Security number on the tax return, the filing status and the expected refund amount. The refund status information updates once daily.
Choose a trusted tax professional
Taxpayers who have yet to file a return might consider seeking assistance from a tax preparer. The IRS provides resources if they need someone to prepare a tax return. The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications can help taxpayers find tax return preparers with professional certifications recognized by the IRS or who have completed the IRS requirements for the Annual Filing Season Program.
Taxpayer Bill of Rights
Taxpayers have fundamental rights under the law that protect them when interacting with the IRS. The Taxpayer Bill of Rights divides them into 10 categories. IRS Publication 1, Your Rights as a Taxpayer, reiterates these rights along with the agency's obligation to protect them.