Today is April 18, 2026, the deadline for filing federal and state income tax returns for the 2022 tax year, and also National Animal Crackers Day.

According to IRS Commissioner Danny Werfel, this tax season is proceeding more smoothly than the previous three, which were hampered by the pandemic. Since January, IRS employees have answered 87% of calls from filers with questions, a significant improvement from the fewer than 15% answered last year. Wait times on those calls have also decreased substantially, dropping to an average of 4 minutes this season compared to 27 minutes last year.

The IRS has also introduced new online tools to assist filers. Those facing last-minute filing challenges, or needing to file for an extension, should be aware of specific circumstances that may already grant them additional time.

Tax filers in federally declared disaster areas, or those with businesses or relevant tax documents located in such areas, may already have extended deadlines. For example, most of California, accounting for 10% to 15% of all federal filers, has been granted an extension until October 16 to both file and pay, according to an IRS spokesperson. Similarly, members of the armed forces stationed in or recently returned from combat zones may be eligible for an extension of up to 180 days, dependent on their departure date from the combat zone.

Individuals with limited income – typically less than $12,950 for single filers and $25,900 for married couples – may not be required to file a return. Still, filing may still be beneficial to claim refundable tax credits, such as the Earned Income Tax Credit. The IRS offers free filing options for those with adjusted gross incomes of $73,000 or less.

Taxpayers should ensure they are reporting all sources of income, not just wages from a full-time job. This includes interest earned on savings, investment income like dividends and capital gains, income from part-time work or side hustles, unemployment benefits, Social Security benefits, tips, gambling winnings, and income from rental properties.

It is crucial to have all necessary tax documents organized, including W-2 forms from employers, 1099-B forms for investment gains and losses, 1099-DIV forms for dividends, 1099-INT forms for interest income, 1099-NEC forms for contract work, 1099-K forms for payments received through third-party platforms, 1099-Rs for retirement distributions, and SSA-1099 forms for Social Security benefits. Taxpayers should check both physical mail and online accounts for electronic delivery of these forms.

A last-minute opportunity to reduce the 2022 tax bill exists for those eligible to contribute to a traditional IRA. Contributions of up to $6,000 (or $7,000 for those age 50 or older) made by April 18 can be tax-deductible.

Before submitting a return, careful proofreading is essential to avoid delays in processing and refund issuance. Common errors include typos in names, birth dates, or Social Security numbers, incorrect filing status, mathematical errors, and missing information.

If filing by the deadline is impossible, Form 4868 can be filed electronically or by mail to request an automatic six-month extension. However, What we have is an extension to file, not to pay. Interest will accrue on any unpaid balance, currently at a rate of 7%, and penalties may also apply. Taxpayers should estimate their tax liability and submit payment with the extension request, or pay electronically through IRS.gov.

State income tax obligations should also be considered, as extensions and payments may be required at the state level as well. The IRS provides an interactive tax assistant to answer basic questions about income, deductions, credits, and other tax-related topics.

For those who have already filed, the IRS typically issues refunds within 21 days of receiving a return. However, refunds may be smaller this year due to the expiration of several COVID-related tax breaks. The average refund paid for the week ending April 7 was $2,878, down from $3,175 during the same period last year.

Audit rates remain low. In 2020, only 0.1% of filers reporting incomes between $50,000 and $200,000 were audited. Audit rates were slightly higher for high-income filers, but still relatively low. The IRS Commissioner indicated that increased compliance efforts will focus on high-income individuals making $400,000 or more.