For individuals not serving in a combat zone or contingency operation, the deadline for filing an extension to file your tax return depends on your location and the type of extension requested.
Extensions for Individuals Inside the United States
- Automatic 6-month extension: You can receive an automatic 6-month extension by filing Form 4868 or paying any part of your expected tax due by credit or debit card by the regular due date of your return (typically April 15 for calendar-year taxpayers). This extends the filing deadline to October 15.
- Caution: You cannot use this automatic extension if you choose to have the IRS figure your tax or if you are under a court order to file by the regular due date.
Extensions for Individuals Outside the United States and Puerto Rico
- Automatic 2-month extension: If you are outside the U.S. and Puerto Rico, you automatically receive a 2-month extension (to June 15 for a 2025 return).
- Additional automatic 4-month extension: You can request an additional 4-month extension by filing Form 4868 by June 16, 2026, for a 2025 calendar-year return. This extends the deadline to October 15, 2026.
- Discretionary 2-month extension: You may request an additional discretionary 2-month extension by sending a letter to the IRS explaining your need. This must be sent by the extended due date (October 15, 2026, for a calendar-year taxpayer) to extend the deadline to December 15, 2026.
Extensions for Military Personnel in Combat Zones or Contingency Operations
- Deadline extension: If you are serving in a combat zone or contingency operation, your deadlines for filing, paying taxes, and claiming refunds are extended. The extension is calculated in two parts: 180 days after leaving the combat zone or qualifying service, plus any remaining days in the original deadline period that were left when you entered the combat zone or began service.
- Example: If you serve in a combat zone from November 3, 2027, through March 23, 2028, and are not injured, your deadline for filing a refund claim for your 2024 tax return (normally April 17, 2028) is extended to March 30, 2029.
Source:
Publication 3 (2025)
Form 4868
Disclaimer: Always verify with the current Federal or State Department of Revenue Forms and Instructions. This information is general and may not apply to your specific situation. For complex tax matters, consult a CPA or tax attorney.