Individuals will file a Form 1040 or Form 1040-SR and pay any tax due. If you live in Maine or Massachusetts, you may file by April 17. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. If you’re not paying your income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your current year estimated tax. Use Form 1040-ES. For more information, see IRS Publication 505 or contact a tax preparer.  

If you use a fiscal year (rather than the calendar year) as your tax year, then you should change some of the filing dates. Partnerships should file Form 1065. This form is due on the 15th day of the 3rd month after the end of the partnership's tax year. Corporations and S Corporations should file Form 1120 (or Form 7004). This form is due on the 15th day of the 4th month after the end of the corporation’s tax year.   

 If you need more time to file your taxes, request an extension by the tax filing due date. This gives you until October 15 to file without penalties. Make sure you pay any tax you owe by the filing date. The extension is only for filing your return.  While an extension allows for extra time to gather, prepare and file paperwork, it's important to remember that an extension of time to file taxes is not an extension of time to pay. Taxpayers who owe should pay their entire obligation, or as much as they can, by the deadline to avoid penalties and interest. If more information is needed concerning an extension, please contact a tax preparer.