The Internal Revenue Service (IRS) reminds taxpayers who have requested an extension to the deadline for filing their 2025 federal tax return that they must file their return by 15 October 2026. The agency encourages taxpayers to file their returns as soon as possible, rather than waiting until the last few days.
Who is affected by the 15 October deadline?
The deadline of 15 October 2026 applies to taxpayers who have applied for an extension to the deadline for submitting their 2025 federal tax return. An extension grants additional time to submit the return, but does not automatically extend the deadline for paying the tax due.
The IRS has previously emphasised the difference between the deadline for filing a tax return and the deadline for paying the tax due. Those who have been granted an extension should review their tax situation and ensure that they meet all the requirements before the deadline expires.
What are the consequences of missing the deadline?
Taxpayers who fail to meet their obligation to file a tax return may face penalties and interest, depending on their individual circumstances. The IRS advises those with an extension not to wait until October to take action.
Submitting your tax return before the deadline may help you avoid the consequences of late submission. Waiting until the last minute can cause unnecessary problems, particularly if you realise you need additional information or documentation to complete your return.
The extension does not apply to tax payments
The IRS reminds taxpayers that an extension of the deadline for filing a tax return does not necessarily constitute an extension of the payment deadline. Any taxpayer with outstanding tax liabilities should check how much they have already paid and determine whether they need to make an additional payment.
Eligible taxpayers can use the free IRS Free File tool to prepare and submit their federal tax return.
The IRS encourages taxpayers to file their tax returns early
Although 15 October 2026 is the final deadline for taxpayers who have been granted an extension, the IRS emphasises that there is no reason to wait until the deadline is approaching. The agency continues to encourage taxpayers to use online services and the available filing options to fulfil their tax obligations.
For those who have applied for an extension and have not yet filed their 2025 federal tax return, 15 October is the key date. Completing the process before this deadline may help you avoid potential penalties for late filing.