Taxpayers receiving a refund will not have to pay a penalty if they do not file by April 18. However, they should still file as soon as possible.
Taxpayers planning on owing additional tax need to submit by April 18 an extension to file (Form 4868) with the estimated amount they will owe to avoid penalty. If taxpayers don’t know how much will be owed, last year’s tax return is a good indicator. Submit that amount or whatever amount they can afford in payment. It’s important to note that an extension to file is not an extension to pay.