If you haven’t filed a return yet, you should do so as soon as possible to avoid additional penalties and interest. If you are due a refund, you have 3 years in which to claim it by filing your return. If you cannot afford to pay the taxes owed, you should still file your return to avoid penalties for failure to file.

If you feel that you need to request an extension of time to file your current year’s tax return, you may file Form 4868 to request a 6-month extension. An extension does not extend your time to pay any taxes due. You should make an estimated payment with your request for an extension to avoid penalty and interest charges.  Typically the IRS charges up to 50% of the tax due as a penalty and then accrues interest on a daily basis on the total amount outstanding.