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Tuesday March 28, 2023

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IRS Advice for Late Filers, Extenders and Nonprofits

In a series of letters this week, the Internal Revenue Service (IRS) gave advice to late filers, those who have extended until October and nonprofits. Taxpayers who missed the April 18 filing deadline should file promptly. Those who filed for an extension have until October 17 to file. The nonprofit filing date is May 16, 2022.
  1. Automatic Filing Extension — There are several groups that qualify for an automatic extension. Military members serving in a combat zone have an extension of at least 180 days. Support personnel in the combat zone generally also qualify for this extension. Taxpayers who reside outside the United States usually qualify for a two-month extension. Finally, disaster victims in federal designated areas may qualify for an extension.
  2. Refunds Issued Without Penalty — Taxpayers who missed the April deadline but qualify for a refund may file without penalty. They are encouraged to use IRS Free File on the website. These individuals may benefit from the Earned Income Tax Credit, Child and Dependent Care Credit or Child Tax Credit. Some may also receive a 2021 Recovery Rebate Credit. The late–filers who use an electronic method will usually receive a refund within 21 days. The "Where's My Refund?" tool on is helpful in understanding the status of your refund.
  3. Reduced Penalties for Late Filers — If you have missed the filing deadline, you should still file your taxes and pay as soon as possible. The failure to file penalty is 5% of the tax owed for each late month, up to 5 months. If you file over 60 days after the April 18 due date, the minimum penalty is $435 or 100% of the unpaid tax, whichever is less. If you have filed and paid your taxes timely for the past three years and meet specific requirements, you may qualify for penalty relief. The penalty abatement page on offers additional information.
  4. Payment of Your Taxes — If you owe taxes, you may pay with an IRS Online Account, IRS Direct Pay, a debit or credit card, a digital wallet or you may apply online for a payment plan. If you pay electronically, you should receive a prompt confirmation by email.
  5. Extensions to October 17 — Taxpayers may file for a six-month extension until October 17, 2022. There are automatic extensions for military members in combat zones and taxpayers living outside the US. Many victims in specific areas of the nation with federally declared disasters may delay filing. Some individuals in Arkansas, Illinois, Kentucky and Tennessee who were in zones with tornadoes and flooding may delay filing until May 16, 2022.
  6. Nonprofit Organizations — The information and tax returns for tax–exempt organizations have a May 16, 2022 filing deadline. These organizations should file IRS Form 990, 990–EZ, 990–PF or 990–T by this date. The nonprofit forms must be filed electronically. Robert Malone, Director of Exempt Organizations and Government Entities stated, "To help exempt organizations comply with their filing requirements, the IRS provides a series of pre–recorded online workshops. These workshops are designed to assist officers, board members and volunteers with the steps they need to take to maintain their tax–exempt status, including filing annual information returns."
Editor's Note: If a nonprofit is not able to file by May 16, it should file IRS Form 8868, Application for Extension of Time. If tax is due for unrelated business taxable income, that payment is required by May 16. However, most organizations are permitted to obtain the six–month extension with no tax payments.

Published April 22, 2022

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