Each week in our Ask the Editor series, Joy Taylor, The Kiplinger Tax Letter editor, answers questions on topics submitted by readers. This week, she’s looking at five questions on the due date for filing your federal tax return and related queries. (Get a free issue of The Kiplinger Tax Letter or subscribe.)
1. Form 1040 due date
Question: What is the due date for filing the 2025 Form 1040?
Joy Taylor: April 15 is the general filing deadline for Form 1040. If you can’t file by then, you can request a six-month filing extension to file by October 15.
Some taxpayers get more time without having to file an extension.
- Members of the military on duty outside the United States have until June 15 to file returns (but they must still pay taxes they owe by April 15).
- U.S. citizens who live and work outside the United States have until June 15 to file returns (but they must still pay taxes they owe by April 15).
- Active-duty military serving in combat zones have at least 180 days after leaving the combat zone to file and pay taxes.
- Taxpayers in certain federally declared disaster areas have more time to file and pay taxes as set by the IRS.
- This year, employees of the Dept. of Homeland Security who are impacted by the partial government shutdown have until May 15 to file returns and pay their taxes.
2. Tax return filing extension
Question: I think I will owe taxes this year when I file my Form 1040. If I file for an extension, can I delay paying my taxes until October 15?
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Joy Taylor: Unfortunately, no. If you file for a six-month extension, the extra time extends only to filing your return, not to paying any taxes you owe. If you opt for a filing extension, you will have to estimate your tax liability to the best of your knowledge and pay the taxes that you think you will owe when you submit the filing extension on or before April 15.
You can get a filing extension in multiple ways, such as the following:
- Use Free File on the IRS’s website.
- Pay through the Electronic Federal Tax Payment System or Direct Pay service and mark “extension.”
- Mail or electronically file IRS Form 4868 with your payment.
3. Getting a refund
Question: I have delayed filing my 2025 Form 1040, even though I know I will be getting a refund this year. If I’m not ready to file by April 15, do I have to request a filing extension?
Joy Taylor: No. Filing a refund return late will not subject you to penalties. That’s because taxpayers owe late-filing or late-payment penalties only if they owe tax, not if they get a refund from the IRS.
4. Can’t pay my taxes
Question: I haven’t yet filed my 2025 tax return. That’s because I know I will owe taxes, and I don’t have the money to pay the tax bill. Should I just delay filing my tax return until I can come up with the money to pay my taxes?
Joy Taylor: No, you don’t want to do that because the IRS will hit you with penalties. If you cannot pay the tax you owe by April 15, timely file your tax return anyway and pay what you can. Look into applying for an IRS online payment plan or submitting an offer in compromise with the IRS. If you have financial hardship, you can contact the IRS to request a temporary collection delay until your financial condition improves.
The IRS has a simple payment plan for individuals who owe $50,000 or less in taxes, penalties and interest. To set up a plan, you can use your IRS online account if you have one or call the IRS’s main number. There are also options for other short-term and long-term payment plans.
5. One-time penalty abatement
Question: For the first time ever, I will have to file my tax return late and pay my taxes late. Does the IRS have any penalty relief for first-time offenders?
Joy Taylor: Yes. The IRS has a first-time penalty abatement policy for taxpayers who file a late return or pay their taxes late. The IRS will approve a waiver of the late-filing and late-payment penalties for filers who pay or arrange to pay the tax due and have been tax-compliant for the past three years. The penalties for late payroll-tax deposits and delinquent returns of S corporations or partnerships are also eligible for the waiver if the conditions are satisfied. But the estimated-tax penalty doesn’t qualify for this penalty abatement program.
You have to request the waiver. Currently, the IRS doesn’t give it automatically. If you get a notice from the IRS with tax due and penalty charges, follow the instructions in the letter or call the phone number on the notice.
We understand that the IRS may have begun, or will soon, automatically provide first-time penalty abatement to taxpayers who qualify for relief.
About Ask the Editor, Tax Edition
Subscribers of The Kiplinger Tax Letter, The Kiplinger Letter and The Kiplinger Retirement Report can ask Joy questions about tax topics. You’ll find full details of how to submit questions in each publication. Subscribe to The Kiplinger Tax Letter, The Kiplinger Letter or The Kiplinger Retirement Report.
We have already received many questions from readers on topics related to tax changes in the One Big Beautiful Bill, retirement accounts and more. We will continue to answer these in future Ask the Editor roundups. So keep those questions coming!
Not all questions submitted will be published, and some may be condensed and/or combined with other similar questions and answers, as required editorially. The answers provided by our editors and experts, in this Q&A series, are for general informational purposes only. While we take reasonable precautions to ensure we provide accurate answers to your questions, this information does not and is not intended to, constitute independent financial, legal, or tax advice. You should not act, or refrain from acting, based on any information provided in this feature. You should consult with a financial or tax advisor regarding any questions you may have in relation to the matters discussed in this article.
