If you missed the tax deadline, you should still file as soon as possible to minimize penalties using IRS Free File, which remains available for electronic filing. You can also use tax preparation software,, or seek assistance from a tax professional to file, or submit Form 4868 for an extension.
If you missed the filing deadline for filing your income tax return, we give you an automatic extension until October 15th. No application is required. Visit Personal due dates for more information.
The income tax department may issue a notice under Section 271F for not filing ITR. You may have to pay a penalty of up to Rs. 5,000 for missing the deadline. If you have a genuine explanation for not filing and if the officer is satisfied with the reason, you may not have to pay the penalty.
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.
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%.
Taxes are almost always due by April 15, but the IRS and most states allow them to be e-filed until the following October 15. If you are owed a tax refund and you file by this date, there are no penalties; if you owe taxes, you will face penalties if you file after April 15.
If you file more than 60 days after the due date, the minimum penalty is $525 (for tax returns required to be filed in 2026) or 100% of your unpaid tax, whichever is less.
Is there a penalty for filing taxes late? If you file your taxes late and owe money, the CRA charges you a penalty on the taxes owed. The first time you are late on your taxes, the CRA interest rate on your balance owing is 5%, plus an additional 1% percent for each month they're late—up to 12 months.
Benefits of ITR filling before due date
You avoid paying extra fees when you file on time. This penalty for late filing of ITR can go up to Rs. 5,000. You can carry forward certain losses to set off against future income.
Steps to file ITR for previous years
(1) You can still file a belated return for the relevant previous year. The deadline for filing a belated return is December 31 of the assessment year concerned. For example, let's say you did not file your Income Tax Returns for the financial year 2022-23. The due date for filing the original ITR is July 31, 2023.
Sound reasons, if established, include:
If you file for an extension by April 15, you can extend your filing deadline to Oct. 15, 2026, but any tax owed must still be paid by the April 15 deadline to avoid interest and penalties.
There is no hard limit on how many years you can file back taxes. However, to be in “good standing” with the IRS, you should have filed tax returns for the last six years.
Failing to file your taxes is illegal, and the consequences can include: A 5% failure-to-file penalty for each month you haven't filed or paid your bill, up to 25% of the amount you owe.
3.1. Filing of ITR u/s 139(9A) after condonation of delay u/s 119(2B)
Americans living overseas receive an automatic two-month extension to file their Federal Tax Return. This moves the expat tax deadline to June 15. If necessary, you can request a further extension to October 15 or December 15.
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.
You may request up to an additional 6 months to file your U.S. individual income tax return. There are three ways to request an automatic extension of time to file your return. You must request the extension of time to file by the due date of your return to avoid the penalty for filing late.
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. To minimize penalties, file your return immediately, pay as much as you can, explore IRS payment plans, and check if you qualify for penalty relief.
📢 𝐏𝐔𝐁𝐋𝐈𝐂 𝐍𝐎𝐓𝐈𝐂𝐄: 𝐊𝐑𝐀 𝐖𝐚𝐢𝐯𝐞𝐬 𝐏𝐞𝐧𝐚𝐥𝐭𝐢𝐞𝐬 & 𝐈𝐧𝐭𝐞𝐫𝐞𝐬𝐭 𝐨𝐧 𝐋𝐚𝐭𝐞 𝐅𝐢𝐥𝐢𝐧𝐠 𝐨𝐟 𝐑𝐞𝐭𝐮𝐫𝐧𝐬 We appreciate all taxpayers for the overwhelming turnout in filing 2024 income tax returns. Due to system issues on June 30, 2025, a waiver of penalties and interest has been granted.