Oct. 15 Extension Deadline for 2025 Tax Returns: What to Tell Your Clients

The deadline for extension filers is Oct. 15, 2026

In IRS Tax Tip 2026-74, issued Oct. 14, 2026, the IRS reminded taxpayers that most people who requested an extension to file their 2025 federal tax return have until Oct. 15, 2026 to file.

If you prepare returns for self-employed clients or small-business owners, including Schedule C filers, this is a good moment to check who is still on extension and what each of them needs to do before the deadline.

An extension to file is not an extension to pay

The IRS stresses this point. The deadline to pay taxes owed for 2025 was April 15. Extension filers who owe taxes are encouraged to pay as much as they can. According to the IRS, paying what they are able to now can reduce additional interest and penalties.

Clients sometimes think the extension covers the payment as well. A short reminder from you can avoid surprises.

If a client cannot pay in full

The IRS says there are options for people who cannot pay their taxes in full. These include applying for a payment plan on IRS.gov. Taxpayers can also use the IRS tax debt tool to find options for resolving their tax debt, and they can check their account balance online.

File electronically and choose direct deposit

The IRS recommends that taxpayers file electronically and choose direct deposit for their refund. It calls this the fastest and safest way to receive their money.

IRS Free File is available until Oct. 15

Free File is still available until Oct. 15. The IRS describes two options:

• Guided tax preparation software, free for eligible taxpayers with an adjusted gross income of $89,000 or less in 2025.
• IRS Free File Fillable Forms, for taxpayers who are comfortable preparing and filing their own returns.
• According to the IRS, regardless of income level, taxpayers can still electronically file their returns at no cost.

Some taxpayers may have more time

People in certain disaster areas may have more time to file. Taxpayers affected by a disaster who have an IRS Individual Online Account may see personalized messages that highlight the disaster tax relief available to them.

Special deadline exceptions may also apply to certain military service members and eligible support personnel in combat zones. The IRS says several resources are available for service members and their families who may be eligible.

MilTax is a free tax resource offered through Military OneSource. It generally offers free tax return preparation and e-filing software to all military members and some veterans, with no income limit. This includes federal returns and up to five state returns.

Use the IRS Individual Online Account

The IRS encourages taxpayers to use their Individual Online Account. They can view account information and tax records, make payments and access other services that may help them complete their return.

What to tell your clients

• The extension deadline for most 2025 returns is Oct. 15, 2026.
• The extension did not move the payment deadline. Taxes owed were due April 15, and paying what they can now may reduce additional interest and penalties.
• If they cannot pay in full, they can look at payment plans and the tax debt tool on IRS.gov.
• File electronically and choose direct deposit for the fastest and safest refund.
• Check whether they qualify for extra time because of a disaster area or military service.

This article summarizes IRS Tax Tip 2026-74. Check IRS.gov for the latest details on your clients' individual situations.

Informational only, based on the IRS source linked above; not tax or legal advice for a specific situation.