Missed the Tax Extension Deadline? What to Do Now

Form 4868 after the due date

Denied

Refund due

No late-filing penalty

Late filing

5% a month, up to 25%

Late payment

0.5% a month, up to 25%

What to do now

1. File your return as soon as you can. If you owe, the late-filing penalty grows each month the return is late.
2. Pay what you can, now. Interest and the late-payment penalty run on whatever is unpaid. How paying works.
3. Can't pay it all? File anyway, and apply online for a payment plan.
4. Ask about penalty relief once the return is in, if you qualify (see below).

When you may still have time

• Out of the country on April 15, 2027, as a U.S. citizen or resident: you have until June 15, 2027 to file Form 4868. Form 4868 for Americans abroad.
• Form 1040-NR filers without U.S. wages: your return is due June 15, 2027, and so is Form 4868. Form 4868 for Form 1040-NR.
• Your e-filed Form 4868 was rejected: a paper Form 4868 counts as on time if it's filed by the later of the due date or 10 calendar days after the rejection notice. What to do when Form 4868 is rejected.
• A disaster hit your area: Form 4868 says you may have additional time to file it. IRS disaster relief and your extension.
• Serving in a combat zone: your deadlines are pushed back with no form. Tax extensions for military members.
• A fiscal-year filer: your Form 4868 is due by the due date of your fiscal-year return.

If the IRS owes you a refund

The IRS says there's no penalty for filing after April 15, 2027 if it owes you a refund. Don't wait too long, though: to claim a refund of withholding or estimated tax, you have to file within 3 years of the return's due date. Getting a refund and tax extensions.

If you owe

• Late filing: usually 5% of the tax due for each month or part of a month the return is late, up to 25%. "Tax due" is what's left after on-time payments and credits.
• More than 60 days late: for returns due after December 31, 2025, the minimum penalty is $525 or 100% of the tax due, whichever is less.
• Late payment: usually 0.5% of the unpaid tax a month, up to 25%.
• Interest runs from April 15, 2027 until you pay in full.

The late-filing penalty is usually much bigger than the late-payment penalty, so file now even if you can't pay. Tax extension penalties, explained.

Penalty relief

• First-time abatement. You may qualify if you filed the same type of return on time for the prior 3 years and had no penalties in that time (an estimated tax penalty doesn't count against you). It isn't automatic: call the number on your IRS notice, or send a written request or Form 843.
• Reasonable cause. The late-filing penalty doesn't apply if you can show the delay was due to reasonable cause, not neglect.
• Interest generally stays, even when a penalty is removed.

If you also miss October 15, 2027

An extension moves your filing date to October 15, 2027, and there's no second Form 4868. If that date passes too, the same steps apply: file as soon as you can, pay what you can, and ask about relief. People out of the country can ask the IRS by letter for a further, discretionary extension before October 15, 2027. More for Americans abroad.

Questions people ask

Can I file Form 4868 after April 15?

Only if one of the exceptions above applies to you. Otherwise the IRS denies a late Form 4868, and your return is already late.

What if I don't file at all?

The IRS may file a substitute return for you from its own records, and it can hold your refunds while returns are past due. Filing your own return is almost always better.

Should I wait until I can pay?

No. File now and pay what you can. Waiting adds the late-filing penalty on top of the late-payment penalty and interest.