IRS Reminds Taxpayers to File 2024 Taxes Before End of Oct. 15

Certain individuals, such as those affected by disasters, may be eligible to file returns at a later date.

The IRS building in Washington on March 25, 2024. Madalina Vasiliu/The Epoch Times

U.S. taxpayers who had received extensions for filing tax year 2024 returns must urgently file necessary documents before the end of Oct. 15, the IRS said in an Oct. 14 statement.

The first deadline for the 2024 tax year passed on April 15. Taxpayers who needed more time to file were provided an extension till Oct. 15.

“The IRS urges those who must file returns by the Oct. 15 deadline—midnight tomorrow—to e-file their returns; electronic filing options are available as are electronic payment options,” said the agency.

“During this period, the IRS will accept and process any payments and remittances received, whether received electronically or by mail.

“The agency reminds taxpayers that the current lapse in appropriations (the government shutdown) does not affect the tax filing and payment responsibilities of taxpayers. The IRS estimates that more than 20 million taxpayers were expected to file tax returns by the extended due date this year.”

According to the IRS, an extension to file only gives taxpayers additional time to file the returns. Taxpayers are not granted extra time to pay taxes, which should have been done by April 15. Tax payments after April 15 may attract interest and penalties.

In its Oct. 14 statement, the IRS said that certain taxpayers may have additional time to file 2024 tax year returns.

This includes individuals and businesses affected by the conflict in Israel who generally have until Sept. 30, 2026, to file, according to a Sept. 30 statement from the IRS.

“The IRS automatically identifies taxpayers whose principal residence or principal place of business is located in the covered area based on previously filed returns and applies relief,” said the agency.

Similarly, taxpayers from states for which federal disaster declarations were issued may be eligible to file later, the IRS said.

For instance, the agency announced on Sept. 17 that taxpayers in parts of Wisconsin affected by flooding, severe storms, mudslides, and straight-line winds that began on Aug. 9 have until Feb. 2, 2026, to file returns.

A list of regions that have received such disaster-related tax filing extensions can be found on the IRS website.

The ongoing shutdown could pose a problem to the IRS’s filing operations since the agency has furloughed more than 34,000 workers.

“Due to the lapse in appropriations, most IRS operations are closed,” the IRS said last week. “An IRS-wide furlough began on October 8, 2025, for everyone except already-identified excepted and exempt employees.”

During a shutdown threat ahead of the 2024 tax filing season, then-IRS commissioner Danny Werfel had said in January 2024 that such a development would “increase the risk that we don’t have as smooth a filing season as we intend to have.”

As such, with 34,000 workers already furloughed this time, which makes up 46 percent of the agency’s workforce, dealing with the more than 20 million taxpayer returns expected to be filed by the Oct. 15 extended date could pose a challenge.

Meanwhile, the IRS is also looking at improving its dispute resolution practices. On Oct. 1, the agency announced the launch of a two-year pilot program aimed at making post appeals mediation (PAM) more attractive to taxpayers.

PAM is one of the five alternative dispute resolution (ADR) mediation programs offered by the agency to help taxpayers who have unresolved issues with IRS decisions or actions to settle the matter.

Taxpayers are eligible to request a PAM following an unsuccessful appeals proceeding related to an issue.

“PAM proceedings typically have a high level of success, but we are always working with taxpayers, practitioners, and stakeholders to see how to adjust our ADR programs in ways that make our offerings more desirable for taxpayers and that promote quality tax administration,” said Michael Baillif, director of the ADR Program Management Office.

“As a result, the PAM pilot will make a small structural change in the program that we think could have a big impact.”