Overview

• Taxpayers who requested six‑month extensions must file 2024 returns by Oct. 15, with no indication the date will be extended.
• About half the IRS workforce is off duty after furloughs, with roughly 39,870 of 74,300 employees still working, according to the Associated Press.
• Automated systems continue to accept e‑filed returns and electronic payments, but paper processing and responses to inquiries are expected to slow.
• An extension to file did not extend time to pay: taxes were due April 15, with failure‑to‑file penalties of 5% per month and late‑payment penalties of 0.5% per month, each capped at 25%.
• Tax professionals advise e‑filing, choosing direct deposit for refunds, paying electronically, and keeping records, while disaster‑declared areas may have later deadlines in parts of California, Texas, Kentucky, Mississippi, Virginia, and West Virginia.