The Internal Revenue Service (IRS) reminded taxpayers today that those who filed extensions for their 2024 tax returns must submit their filings by October 15, 2025—tomorrow at midnight. In a statement released October 14, 2025, the agency clarified that the ongoing federal government shutdown does not alter existing tax filing obligations or statutory deadlines.

The IRS estimates that more than 20 million taxpayers were expected to file returns by this extended deadline. According to the announcement, all IRS electronic filing and payment systems remain operational, and the agency continues to process returns and payments received both electronically and by mail.

“The current lapse in appropriations does not affect the tax filing and payment responsibilities of taxpayers,” the IRS stated in its announcement. The agency added that e-filing remains the preferred submission method due to faster processing times and reduced error rates.

For those planning to submit paper returns, Form 1040 and related instructions are available on IRS.gov, with mailing addresses provided on the final page of the instructions. Paper returns postmarked by the October 15 deadline will be considered filed on time.

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IRS Clarifies Extension and Payment Deadlines

It’s important to note that filing an extension only extends the deadline to submit your tax return, not the deadline to pay taxes owed. The IRS reiterated that any payments due for the 2024 tax year were still required by April 15, 2025, and unpaid balances have continued to accrue interest and applicable penalties since that date.

The October 15 extension deadline applies specifically to filing the completed tax return. Taxpayers who did not pay their 2024 tax liability by April 15 will continue to incur charges on the unpaid amount, even if they filed for an extension.

Relief Available for Disaster-Affected Taxpayers

Certain taxpayers may qualify for additional time beyond the October 15 deadline. According to the IRS, taxpayers affected by ongoing terrorist attacks in Israel have their filing and payment deadlines generally postponed until September 30, 2026, under current relief guidance.

Additionally, taxpayers in areas covered by federal disaster declarations may have extended deadlines. The IRS maintains an updated list of qualifying states, counties, and territories on its Tax Relief in Disaster Situations

page, which details each region’s revised deadlines. Some disaster-affected areas currently have extensions through as late as November 3, 2025.

The IRS typically applies disaster relief automatically based on taxpayer addresses in declared disaster areas. Taxpayers who live or maintain records outside those locations but are otherwise eligible can contact the IRS disaster assistance hotline to request manual application of relief.

The agency continues to advocate for electronic filing, citing faster processing times and reduced error rates compared to paper returns. According to the IRS, most e-filed individual returns are processed within approximately 21 days, while paper returns may take four weeks or longer, especially during limited operations.

Electronic payment options also remain available on IRS.gov, allowing taxpayers to make payments even during the government shutdown. The IRS confirmed that its online payment systems, including Direct Pay and the Electronic Federal Tax Payment System (EFTPS), continue to accept and process submissions throughout the shutdown period.

Taxpayers who do not file by the October 15 deadline and are not covered by disaster or terrorism-related relief may be subject to failure-to-file penalties, in addition to any interest and failure-to-pay penalties that have accrued since the April 15 due date.

Source: IRS Reminds Extension Filers of October 15 Deadline | IRS