Overview

• The IRS says taxpayers who received a six‑month extension must file by Wednesday, October 15, at 11:59 p.m. in their local time zone.
• Roughly half of IRS staff are furloughed, with about 34,000 employees off duty since last week, which is curbing assistance and slowing processing.
• E‑file and electronic payment platforms remain operational, but filers should anticipate backlogs, delayed refunds, and slower responses, and experts recommend e‑filing with direct deposit and paying electronically.
• The extension covers only filing, not payment: 2024 taxes were due April 15, and unpaid balances accrue interest plus penalties such as 0.5% per month for late payment and 5% per month for failure to file.
• Certain disaster‑affected taxpayers have more time, including all residents of Arkansas and Tennessee and parts of Kentucky and West Virginia with federal extensions to November 3, with other jurisdictions varying by IRS guidance.