Washington News

In a series of letters, the Internal Revenue Service (IRS) provided advice to late filers, those who have extended their deadline to file until October and nonprofits. Taxpayers who missed the April 15 filing deadline should file promptly. Those who filed for an extension have until October 15 to file. The nonprofit filing date is usually May 15, 2025.

1. Automatic Filing Extension — There are several groups that qualify for an automatic extension. Military members serving in a combat zone have an extension of at least 180 days. Support personnel in the combat zone generally also qualify for this extension. Taxpayers who reside outside the United States usually qualify for a two-month extension. Finally, disaster victims in federally designated areas may qualify for an extension.
2. Refunds Issued Without Penalty — Taxpayers who missed the April deadline but qualify for a refund may file without penalty. They are encouraged to use IRS Free File on IRS.gov. These individuals may benefit from the Earned Income Tax Credit (EITC), Child and Dependent Care Credit or Child Tax Credit (CTC). The late filers who use an electronic method will usually receive a refund within 21 days. The “Where’s my refund?” tool on IRS.gov is helpful in tracking the status of your refund.
3. Reduced Penalties for Late Filers — If you have missed the filing deadline, you still should file and pay as soon as possible. The penalty for filing late is normally 5% of the unpaid taxes for each month or part of a month that a tax return is late. That penalty starts accruing the day after the tax filing due date and will not exceed 25% of your unpaid taxes. If you have filed and paid your taxes timely for the past three years and meet specific requirements, you may qualify for penalty relief. The “Administrative Penalty Relief” page on IRS.gov offers additional information.
4. Payment of Your Taxes — If you owe taxes, you may pay with an IRS Online Account, IRS Direct Pay, a debit or credit card, a digital wallet or you may apply online for a payment plan. If you pay electronically, you should receive prompt confirmation by email.
5. Extensions to October 15 — Taxpayers may file for a six-month extension until October 15, 2025. There are specific automatic extensions for military members in combat zones and taxpayers living outside the US. Many victims in specific areas of the nation with federally declared disasters may delay filing.
6. Nonprofit Organizations — The information and tax returns for tax-exempt organizations have a May 15, 2025, filing deadline. These organizations should file IRS Form 990, 990-EZ, 990-PF or 990-T by this date. The nonprofit forms must be filed electronically. The IRS offers a series of pre-recorded online workshops. These workshops guide officers, board members and volunteers on how to maintain tax-exempt status, including how to properly file annual information returns.

Editor's Note: If a nonprofit did not file by May 15, it should file IRS Form 8868, Application for Extension of Time to File an Exempt Organization Return. If tax is due for unrelated business taxable income, that payment is required by May 15. However, most organizations are permitted to obtain the six-month extension with no tax payments.