Every year, as the tax season approaches, many taxpayers may not be able to complete their tax returns within the prescribed time due to various reasons. The Internal Revenue Service (IRS) allows taxpayers to apply for a tax extension, extending the tax filing deadline to October 15, but this does not mean that the tax payment time is also extended. This article will structure the application process, key points to note and related time arrangements for the 2025 tax filing extension to help you safely cope with the pressure of tax filing.
1. What is a tax filing extension?
A tax filing extension is an application made by a taxpayer to the IRS for additional time to file a federal income tax return. The extension application must be submitted before the original tax filing deadline (April 15, 2025). After the extension is approved, the taxpayer can extend the tax filing deadline to October 15, 2025.
Important reminder: The extension only extends the tax filing time, not the tax payment time. All taxes due still need to be paid before April 15, otherwise you will face penalties and interest.
2. Why apply for a tax return extension?
- Insufficient information preparation: Waiting for key tax documents or complex financial situations require more time to sort out.
- Avoid rushing to file taxes: Extensions can reduce the risk of errors and ensure accurate reporting.
- Dealing with emergencies: Health problems, natural disasters or other emergencies affect the progress of tax filing.
- Tax planning adjustments: Use the extension time to optimize deduction and credit strategies to maximize tax benefits.
3. How to apply for a tax return extension
- Electronic filing (IRS Free File)
The free electronic filing service provided by the IRS official website can be used by taxpayers of any income level without paying any fees. - Pay online and apply for an extension
When paying estimated taxes through the IRS online payment function, select the extension application option, no additional forms need to be submitted, and the system automatically records the extension request. - Submit Form 4868 by mail
Fill out the “Automatic Extension Application Form” (Form 4868) and mail it to the IRS, or submit it through a tax professional or electronic tax filing platform. Make sure the form and payment are delivered before April 15.
4. Key time nodes
| Time nodes | Matters to be noted |
|---|---|
| April 15, 2025 | Original tax filing deadline and extension application deadline |
| October 15, 2025 | Final deadline for extended tax filing |
5. Tax payment precautions
- Taxes must still be paid on time: Even if you apply for an extension, the estimated tax must be paid before April 15 to avoid penalties and interest.
- Estimated tax payment strategy:
- Pay 100% of the tax due in the previous year, or
- Pay 110% of the adjusted income, or
- Pay 90% of the tax due in the current year to avoid penalties for underpayment.
- If a tax refund is expected: No need to worry about the tax payment time, the extension only affects the filing time.
6. Tax filing process after extension application
- After obtaining the extension, be sure to complete and submit the tax return before October 15.
- During the extension period, you can still use tax-advantaged accounts such as IRA to make annual contributions to reduce taxable income.
- Keep all relevant tax documents and extension confirmation information for future reference.
7. State tax extension
The tax filing deadlines and extension policies may vary from state to state. Be sure to consult the state tax department to confirm the state tax filing and payment time to avoid omissions.
Tax filing extension is a powerful tool to relieve tax filing pressure and ensure accurate filing, but remember that extension is not a tax payment grace period. Reasonably estimate your tax and pay it on time to avoid extra penalties. Advance planning, timely application, and professional advice will make your 2025 tax season more relaxed.