IRS reminds us that for taxpayers that did not file by April 15, 2025 and extended their 2025 filings to October 15, 2025 filing Form 4868 filing, this deadline is quickly approaching. That this was an extension of time to file not to pay, as the payment penalty will not be postposed. However with the 2024 tax season deadline coming and going on October 15, 2025 taxpayers who reside outside the US may apply for a discretionary additional two month extension to December 15, 2025 under IRC §6081(a) and Regulations §1.6081-1(a).
If you are a Protax client, we automatically file all extensions on your behalf.
The Internal Revenue Service today reminds individuals who filed extensions for tax year 2024 that their tax returns are due tomorrow. Further, the agency reminds taxpayers that the current lapse in appropriations (the government shutdown) does not affect the tax filing and payment responsibilities of taxpayers. The IRS estimates that more than 20 million taxpayers were expected to file tax returns by the extended due date this year.
The IRS urges those who must file returns by the Oct. 15 deadline – midnight tomorrow – to e-file their returns; electronic filing options are available as are electronic payment options. IRS.gov provides information on how to e-file tax returns and how to make electronic payments. During this period, the IRS will accept and process any payments and remittances received, whether received electronically or by mail.
Taxpayers who plan to file a paper return can find Form 1040 and the related instructions on Forms, instructions & publications; the final page of the instructions provides mailing addresses.
Certain taxpayers may have additional time to file
The IRS announced relief for taxpayers affected by terroristic action in the State of Israel throughout 2024 and 2025, generally postponing deadlines until Sept. 30, 2026.
There are numerous states for which federal disaster declarations were issued, and a complete list of those states and the postponed deadlines is available on Tax relief in disaster situations.