April 15, 2025 was the deadline established by the Internal Revenue Service (IRS) to file the federal tax return for the 2024 tax year. Taxpayers who wanted to claim refunds should file before this date to avoid delays.
However, those in areas declared disaster areas by FEMA, such as Alabama or Florida, have an automatic extension until May 1, 2025. Aside from residents in those areas, other taxpayers who reside in areas that were not struck by natural disasters can still claim refunds until April 15, 2028.
This is due to the IRS “three-year rule”: after that date in 2028, unclaimed money is transferred to the United States Treasury, with no option for recovery.
Which taxpayers have legal deadline extensions from the IRS?
Taxpayers with legal extensions — such as residents in disaster areas or active duty military members — must follow specific steps to file their taxes. In areas affected by natural disasters, the IRS grants automatic extensions without the need for applications. For example, in 2025, nine states received extensions until May after disasters in 2024.
To file under these extensions, taxpayers must use the same tools as the public: IRS Free File (for low-income filers), e-file (electronic filing), or the good old classic paper forms. No additional documentation is required, but the IRS recommends including a note explaining the location impacted by the disaster.
Military personnel in combat zones have extended deadlines. Your period to file and claim refunds begins 180 days after you leave the area, plus the time remaining until the original date. For example, if a military member returns on June 1, 2025, their deadline to declare 2024 would begin on December 1, 2025.
They must attach Form DD-214 (Certificate of Release) or a statement from the command to validate their eligibility. IRS Publication 3 details additional benefits, such as combat service income exclusions.
How to File with a Voluntary Extension (Form 4868)
Taxpayers who request an extension using Form 4868 can file until October 15, 2025. This procedure does not require justification, but it does require the payment of taxes owed to avoid fines. Steps to submit with extension:
Calculate estimated tax: Use tools such as the IRS Withholding Calculator.
- File Form 4868: Available online at IRS.gov or through tax software.
- Pay taxes owed: Through Direct Pay, credit card or check.
- Submit the complete return by October 15: Include any pending documentation.
If you miss IRS deadlines, you could regret it forever
Those waiting for refunds face no penalties for filing late, but lose the money if they exceed the three-year deadline. Those who owe taxes accumulate penalties of 5% monthly on the unpaid amount, with a maximum of 25% annually.
The IRS offers resources such as the Interactive Tax Assistant (ITA), which resolves specific questions, and in-person help centers in major cities. In 2025, these services were strengthened to reduce the $1.5 billion in unclaimed refunds annually.
