How to File a Tax Extension: 2026 Guide

Going to miss the April tax deadline? A tax extension gives you until October 15 to file your return, but it does not extend your time to pay. Any taxes you owe are still due by the original April deadline. If you don’t pay by then, interest and a late payment penalty will begin to accrue on the unpaid balance.

The extension is automatic, and the IRS does not require you to explain why you need more time. You simply request it before the deadline, and you’re granted six additional months to file.

How to Request an Extension

There are three ways to request a federal tax extension, all of which must be submitted by the April filing deadline.

Pay online and check the extension box. If you owe taxes, you can pay what you estimate you owe through the IRS online payment portal and check the box indicating the payment is for an extension. No separate form is required, and you’ll receive a confirmation number for your records. This is the fastest and most straightforward method. More information on online payment options can be found on the IRS website — here.

File through E-file.com. Filing your extension through E-file.com is fast and straightforward. Our software walks you through estimating what you owe so you can submit an accurate request before the deadline and when completed it is filed directly with the IRS. 

All extension software purchases on E-file.com include software to file your 1040 tax return at no additional cost. For more on this offer, visit https://www.e-file.com/filing-extension.php

File Form 4868 by mail. You can request an extension by mailing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, to the IRS. Form 4868 can also be filed electronically through an IRS e-file partner or a tax professional. When completing the form, you’ll need to estimate your total tax liability for the year, subtract taxes already withheld or paid, and include any balance due.

Penalties and Interest: What Happens If You Don’t Pay on Time

Filing an extension does not protect you from penalties and interest if you owe taxes and don’t pay by the April deadline. The IRS charges two separate penalties when you miss the payment deadline.

The failure-to-file penalty is 5% of unpaid taxes per month, up to a maximum of 25%. The failure-to-pay penalty is smaller at 0.5% per month, also up to 25%. Interest accrues on top of both penalties from the original due date. If you file on time but pay late, only the failure-to-pay penalty applies, which is why filing an extension even when you can’t pay in full is almost always the right call.

If you cannot pay your full tax bill by April, pay as much as you can with your extension request to reduce the balance on which penalties and interest accrue. You can then apply for an IRS installment agreement to pay the remainder over time. 

Business vs. Personal Tax Extensions

If you’ve heard that tax extensions are due in September rather than October, that’s because business and personal extension deadlines are different. Individual filers (Form 1040) who request an extension have until October 15 to file. Partnerships and S-corporations that file Form 1065 or Form 1120-S have an extension deadline of September 15. C-corporations filing Form 1120 also fall under different rules.

If you’re filing as an individual, even if you’re self-employed or a sole proprietor,  your extended deadline is October 15. The September date applies to pass-through entities filing separate business returns, not to the individual owners’ personal returns. More detail on business extension forms is available on the IRS website — here.

Special Situations

Living outside the U.S. U.S. citizens and resident aliens living abroad on the April due date automatically receive a two-month extension to file, without filing Form 4868. However, interest still applies to any unpaid taxes from the original due date.

Disaster relief. Taxpayers in federally declared disaster areas may receive additional time to file beyond the standard extension. The IRS posts current disaster relief situations on its website.

Frequently Asked Questions

Does a tax extension give me more time to pay?

No. An extension only extends the time to file your return, not the time to pay. Any taxes owed are still due by the original April deadline. Paying late will result in interest and a failure-to-pay penalty on the unpaid amount.

How do I file a tax extension for free?

Use IRS Free File to request an automatic extension at no cost, regardless of your income. Alternatively, mailing Form 4868 to the IRS is also free.

What happens if I miss the extension deadline?

If you miss both the original April deadline and the October 15 extension deadline without filing, the IRS will assess a failure-to-file penalty of 5% of unpaid taxes per month, up to a maximum of 25%. Filing as soon as possible reduces the penalty.

Do I need to file a separate extension for my state taxes?

It depends on your state. Some states accept the federal extension automatically, some require their own extension form, and some have different deadlines. Check with your state’s Department of Revenue to confirm the rules that apply to you. Do not assume a federal extension covers your state return.

Can I file an extension if I’m getting a refund?

Yes, and there’s no penalty for filing late if you’re owed a refund. However, the IRS will not issue your refund until you file your return, so there’s generally no reason to delay if you expect money back.

Note: Tax laws may change with little notice. We do our best to keep this information current, but it is provided on an “AS IS” basis. It is should not be considered, legal, financial, or other professional guidance. For more, see our terms.