The easiest way to file taxes late is by filing an extension via the IRS Free File program before the April 15 deadline using Form 4868, which provides an automatic 6-month extension to October 15. This prevents penalties, though taxes owed must still be paid by the original deadline to avoid interest.
If you file taxes after the October 15 extension deadline, the IRS will assess penalties and interest, primarily a failure-to-file penalty (5% per month, max 25%), plus a separate failure-to-pay penalty (0.5% per month) and daily interest on the unpaid taxes, though you can request penalty abatement for reasonable cause like natural disasters. The October deadline is for filing, not paying; if you owe, payment was due in April, so you'll likely face both penalties and interest until you file and pay, but you won't be penalized if you're due a refund.
One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.
Yes, you can e-file back taxes, but typically only for the current year and the two prior years, using specialized software or a tax professional; returns older than that or filed through most self-prep sites usually need to be printed and mailed, though some software offers e-filing for older years if you have an IP PIN. You must use the correct year's Form 1040 (e.g., a 2024 Form 1040 for the 2024 tax year).
If you missed the filing deadline for filing your income tax return, we give you an automatic extension until October 15th.
Help filing your past due return
For filing help, call 800-829-1040 or 800-829-4059 for TTY/TDD. If you need wage and income information to help prepare a past due return, complete Form 4506-T, Request for Transcript of Tax Return, and check the box on line 8. You can also contact your employer or payer of income.
Date: Individual Income Tax Returns should be filed on or before 30th June of the following year. Penalty on late filing: Whichever is higher between, 5% of the tax due or Kshs.
The IRS 7-year rule primarily applies to keeping records for claiming a deduction for bad debts or losses from worthless securities, allowing a longer period to file for a credit or refund, but it's not a universal audit limit; it's often a recommended safe buffer for general record-keeping, with the standard IRS audit period usually being 3 years, extending to 6 years for substantial income omission (over 25%) or foreign income issues, and indefinitely for fraud.
You can avoid a penalty by filing and paying your tax by the due date. If you can't do so, you can apply for an extension of time to file or a payment plan.
IRS additional 2-month extension until December 15 for expats | TfE. If you're a green card holder living outside the United States, your tax obligations don&rsquo... Living abroad does not exempt US citizens from IRS reporting obligations involving foreign trusts ...
But here's generally what you can expect. No penalty if you're getting a tax refund. However, you must file your 2025 taxes by April 15, 2029 (or October 15, 2029 if you filed an extension). After that, any unclaimed tax refund gets turned over to the US Treasury.
October 15 is the final extended tax deadline to file your return if you requested an extension with Form 4868. If you miss the October extended tax filing deadline, you'll have failure-to-file penalties and, potentially, failure-to-pay penalties if you still owe taxes.
Sound reasons, if established, include:
If you're expecting a refund, there are no penalties or interest charges for filing late. However, filing late will delay your refund and extend the statute of limitations for audits.
If you lodge your own tax return after the 31 October and it results in a tax bill, payment is still due by 21 November and interest can be imposed from that date.
April 15 File your IRS and state tax return(s) or an extension; pay due taxes if you are able to and verify that you have a bank account to pay from or have your refund sent to. October 15: e-File your IRS and state returns by this date or you will lose the ability to file online.
Anyone who didn't file and owes tax should file a return as soon as they can and pay as much as they can to reduce penalties and interest. Electronic filing options, including IRS Free File, are still available on IRS.gov through October 16, 2023, to prepare and file returns electronically.
If you missed filing a return within the original deadline, you can file a belated return within 31st December of the relevant assessment year. If you miss this deadline too because of genuine reasons then you may file a condonation of delay request and ask the income tax authorities to condone the delay.
In addition to a fine, the ATO can also apply General Interest Charges (GIC), on any amount still owing. Note: The rate for GIC changes quarterly. At the time of writing this article, the rate is 10.61% per annum (October – December 2025).
If you owe tax and don't file on time (with extensions), there's also a penalty for not filing on time. The failure-to-file penalty is usually five percent of the tax owed for each month, or part of a month, that your return is late, up to a maximum of 25%.