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The October 15, 2026 deadline is the extended filing date for certain U.S. taxpayers to submit their federal tax returns for tax year 2025. Those who miss the deadline may be exposed to penalties from the Internal Revenue Service (IRS).
The agency sets a minimum penalty of $525 for certain returns filed more than 60 days late, provided they meet the stated conditions. The amount depends on the tax that was required to be reported, so not all taxpayers will face the same penalty.
In addition, the extension allows the return to be filed later, but it does not extend the deadline to pay the taxes owed. That is why it is important to know when the penalty applies and what conditions the IRS sets.
What happens if a taxpayer does not file their return before October 16, 2026?
The extended deadline to file individual federal returns for tax year 2025 is October 15, 2026, according to the IRS. Therefore, those who requested a valid extension and do not file their return before that date may receive a late-filing penalty.
However, the minimum penalty of US$525 is not applied automatically on October 16 because for certain returns, the IRS establishes that minimum when the delay exceeds 60 days and the corresponding conditions are met.
When can the IRS impose the minimum penalty of $525?
The IRS sets a minimum penalty of $525 for certain individual Form 1040 returns and corporate Form 1120 returns whose original due date is in 2026, when they are filed more than 60 days late.
If the return is filed more than 60 days late, the minimum penalty for eligible forms whose original due date is in 2026 is $525 or 100% of the tax that was required to be reported, whichever is less.