Preview the form and mailing chart
Open the 2025 IRS form and instructions (PDF)Ways to request an extension
By the applicable deadline, use IRS e-file, mail the official form, or make an eligible payment designated for an extension. Fiscal-year taxpayers must use the paper form. Keep the confirmation. An extension generally gives you more time to file while interest can accrue on unpaid tax. IRS Free File accepts individual extension requests regardless of income. See the IRS filing instructions.
Check the original due date
For most calendar-year 2025 individual returns, April 15, 2026 was the original deadline and a timely extension ran through October 15, 2026. Use the edition for the return year. For example, the ordinary 2023-return deadline for Maine and Massachusetts residents was April 17, 2024. An expired ordinary deadline cannot be reopened by downloading a form. For a fiscal year or a declared disaster, check the instructions and the IRS relief notice for your circumstances.
U.S. citizens and residents abroad
For eligible taxpayers living and working outside the United States and Puerto Rico, or serving on military or naval duty outside both, the automatic two-month period for a 2025 calendar-year return generally ran through June 15, 2026. Attach the statement explaining your eligibility to your return. Interest generally runs from the regular due date. A timely Form 4868 with line 8 checked ordinarily adds four months to October 15. A further two months to December 15 is discretionary and requires a separate timely request. The IRS explains the requirements in Publication 54.
Nonresident individuals filing Form 1040-NR
Check whether you received employee wages subject to U.S. withholding. For calendar year 2025, the ordinary individual deadlines were April 15, 2026 with such wages and June 15, 2026 without them. Line 9 identifies the latter situation. Use the ordinary extension period measured from the applicable original filing deadline. The line 8 four-month rule for eligible U.S. citizens and residents abroad is a different calculation. See the 1040-NR instructions.
Mailing and state extensions
The instructions for each tax year list separate mailing destinations by residence and whether payment is enclosed. The chart has special entries for foreign addresses and certain return types. A private courier requires an eligible street address. Check each state where you file. New York requires its own timely IT-370 request for a resident or nonresident individual extension. Pay the full, properly estimated New York balance with the request. A federal extension alone does not extend a New York filing deadline. See the New York instructions.
If you file in more than one state
For 2025, a Massachusetts resident who also files a New York nonresident return must check the two deadlines separately. Massachusetts generally grants the individual filing extension when at least 80% of the state tax was paid on time. New York requires its own request. Massachusetts extension instructions
Texas and Florida have no personal state income tax return to extend. If you earned income that requires a nonresident return elsewhere, check that state as well. For example, a Florida or Texas resident who must file New York Form IT-203 and needs a New York extension must make a timely New York request.
California and Illinois both grant an automatic six-month individual extension for 2025. They have separate payment procedures. See the California payment instructions and Illinois extension instructions.
Washington moved the state capital gains tax return, extension request and payment deadline for tax year 2025 to May 1, 2026. If you owed that tax and needed more time to file, Washington required a federal extension and a separate state request. Washington’s 2025 notice
New Hampshire repealed its interest and dividends tax for periods beginning on or after January 1, 2025. If you needed an extension for a 2023 or 2024 New Hampshire return, check the DP-10 instructions for that year and the full-payment condition. New Hampshire prior-year forms