Overview
- Individuals who received filing extensions must submit 2024 returns by 11:59 p.m. on Oct. 15, and the IRS expects more than 20 million filings.
- The lapse in appropriations does not change filing or payment duties, and the IRS is processing payments sent electronically or by mail.
- The agency urges electronic filing and payment for faster processing, and live phone help is limited because many employees are furloughed.
- Taxpayers unable to pay in full can request short‑term plans up to 180 days with no setup fee or long‑term monthly plans with a setup fee, and online applications receive immediate decisions.
- Targeted relief remains in effect for eligible filers in federally declared disaster areas and for those affected by terroristic action in Israel, with many deadlines postponed to Sept. 30, 2026.