With the upcoming, Tuesday, April 18 Individual 1040 Filing Deadline fast approaching, Partner Support is sharing important reminders, instructions and additional resources from the IRS to assist tax professionals with questions about extensions, payments and taxpayers who may qualify for automatic extensions.

Also, please remember that the return volume at the IRS increases daily though April 18 affecting their processing time and you may notice a longer time-frame in receiving Federal acknowledgements (or rejects). We strongly recommend that you send returns periodically throughout the days ahead. This will help to eliminate some of the ‘deadline rush’ that impacts IRS processing and will also allow you to timely handle any rejects and re-submit those returns before by the deadline. Returns rejected before the April 18 due date must be fixed and resubmitted on or before the due date to be considered timely filed.

As you serve your clients, we encourage our partners to carefully read and follow the instructions and guidance provided by the IRS that we have provided for you below. 

Video Resource – How To File an Automatic Extension: 

• To see how easy it is to create, file and report on Form 4868 – Application for Automatic Extension of Time to File U.S. Individual Income Tax Return in the software program, be sure to watch our short 1.5 min video “How to Create and File an Extension“, available at your Resource Center > Video Library.  

IRS – Important Reminders on Extensions

The IRS reminds taxpayers that a request for an extension provides extra time to file a tax return, but not extra time to pay any taxes owed. Payments are still due by the original deadline. Taxpayers should file even if they can’t pay the full amount. By filing either a return on time or requesting an extension by the April 18 filing deadline, they’ll avoid the late-filing penalty, which can be 10 times as costly as the penalty for not paying. Taxpayers who pay as much as they can by the due date, reduce the overall amount subject to late file and late penalties and interest charges. 

The IRS will work with taxpayers who cannot pay the full amount of tax they owe. Other options to pay, such as getting a loan or paying by credit card, may help resolve a tax debt. Most people can set up a payment plan on IRS.gov to pay off their balance over time.

Get an Extension When Making a Payment

• Other fast, free and easy ways to get an extension include using IRS Direct Pay, the Electronic Federal Tax Payment System or by paying with a credit or debit card or digital wallet. There’s no need to file a separate Form 4868 extension request when making an electronic payment and indicating it’s for an extension. The IRS will automatically count it as an extension.

Automatic Extensions:

Certain eligible taxpayers get more time to file without having to ask for extensions. These include:

• If you’re a member of the Armed Forces and are serving in a combat zone or contingency operation. Refer to Publication 3, Armed Forces’ Tax Guide for additional information and qualifications.
• If you’re a U.S. citizen or resident alien working abroad. Refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad for details.
• If you were a victim in certain designated disaster areas. Filing deadlines vary along with areas within a specific state. Refer to the Tax Relief in Disaster Situations page at IRS.gov for more details and listings by tax year.
  • TY2023 Note – Currently Listed: AL, AR, CA, GA, MS, NY and TN.  

IRS Resources for Tax Payment Options and Where to File Paper Returns  

• Make a Payment | Español > This page is also accessible on your Resource Center > Industry Links > IRS Quick Links 
• IRS Topic No. 202 Tax Payment Options | Español 
• Tax Topic #653 – IRS Notices and Bills; Penalties and Interest Charges | Español
• Where to File Paper Tax Returns With or Without a Payment | Español > This page is also accessible on your Resource Center > Industry Links > IRS Quick Links 

Individual State Tax Returns: 

• Many states do not require a separate form for extensions if the Federal extension form is timely filed. For additional questions about Individual State Return filing deadlines, refer to the applicable state tax agency website, accessible here.  

Thank you, 

Your Partner Support Team