The IRS announced resources for taxpayers who missed the 15 April tax filing deadline, offering guidance for handling owed taxes, interest, and penalties.
The US Internal Revenue Service (IRS) released IR-2025-66 on 9 June 2025, highlighting several resources for taxpayers who missed the 15 April 2025 federal income tax return filing deadline and owe taxes, interest and penalties.
Taxpayers who owe taxes should file their tax return and pay as soon as they can. Interest and penalties will continue to accrue on the owed taxes until the balance is paid in full. Even if a taxpayer cannot afford to pay the full amount of taxes owed immediately, they should still file a tax return and pay as much as possible.
Online payment options
Individuals can pay taxes owed securely through IRS Online Account, IRS Direct Pay, The Electronic Federal Tax Payment System (EFTPS), debit/credit card or digital wallet. Taxpayers may also apply online for a payment plan, including instalment agreements.
Those who pay electronically get immediate confirmation after submitting payment. Direct Pay and the EFTPS allow taxpayers to receive payment email notifications.
Taxpayers who are unable to pay in full by the tax deadline should still file their tax return, pay what they can and explore a variety of payment options available for the remaining balance. The IRS offers help for those with tax debt, including applying online for a payment plan. Taxpayers can receive an immediate response of payment plan acceptance or denial without having to call or write the IRS to check their application status.
Online payment plan options include:
- Short-term payment plan – The total balance owed is less than USD 100,000 in combined tax, penalties and interest. Additional time of up to 180 days to pay the balance in full.
- Long-term payment plan – The total balance owed is less than USD 50,000 in combined tax, penalties and interest. Pay in monthly payments for up to 72 months. Payments may be set up using direct debit (automatic bank withdraw), which eliminates the need to send in a payment each month, saving postage costs and reducing the chance of default.
Though interest and late-payment penalties continue to accrue on any unpaid taxes after 15 April 2025, the failure to pay penalty is cut in half while an instalment agreement is in effect.
Requesting penalty relief
When taxpayers receive a penalty notice from the IRS, they should read it carefully and follow the instructions for requesting relief. Taxpayers who have filed and paid their taxes on time and have not been assessed any penalties for the past three years generally qualify to have the penalty abated.
