Overview

• Roughly 34,400 IRS employees were furloughed on Oct. 8, with about 39,870 retained for essential operations under the agency’s contingency plan.
• The IRS urges electronic filing and direct deposit to reduce delays, as paper returns and paper refund checks are likely to take longer.
• The deadline covers an estimated 19.8 million extension filers, and returns must be submitted by 11:59 p.m. local time on Oct. 15.
• An extension delays filing, not payment; missing the date can trigger a failure-to-file penalty of 5% per month up to 25% plus interest, though reasonable-cause waivers may be available.
• Certain disaster-affected taxpayers, including residents of Arkansas, Tennessee, Kentucky and parts of West Virginia, have until Nov. 3 to file federal returns.