More than 100 million income tax returns for the 2022 tax year have been filed with the Internal Revenue Service as of this week, leaving tens of millions of households with just days to meet the Tuesday, April 18 deadline.
The IRS is offering several extensions and accommodations for taxpayers impacted by recent disasters and specific circumstances. Residents in most of California, which accounts for 10% to 15% of all federal filers, have until October 16 to file and pay, following a series of extreme weather events, according to an IRS spokesperson. Similarly, members of the armed forces stationed in combat zones, or those who recently left, may have an automatic 180-day extension, dependent on their departure date, as detailed in IRS Publication 3.
Taxpayers with limited or no income – typically less than $12,950 for single filers and $25,900 for married couples – may not be required to file, but filing a return could still be beneficial to claim refundable tax credits like the Earned Income Tax Credit. The IRS provides a tool to determine filing requirements. Those eligible can utilize IRS Free File, available to taxpayers with an adjusted gross income of $73,000 or less.
Beyond wages reported on a W-2 form, taxpayers should account for all sources of income, including interest earned on savings, investment income such as dividends and capital gains, income from part-time operate or side hustles, unemployment benefits, Social Security benefits, distributions from retirement accounts, tips, gambling winnings, and income derived from rental properties.
The IRS emphasizes the importance of organizing tax documents, including W-2s from employers, 1099-B forms for investment gains and losses, 1099-DIV forms for dividends, 1099-INT forms for interest income over $10, 1099-NEC forms for independent contractor income, 1099-K forms for payments received through third-party platforms like Venmo, CashApp, or Etsy (with a reporting threshold of $20,000 and over 200 transactions for 2022, dropping to $600 next year), 1099-Rs for retirement distributions, and SSA-1099 or SSA-1042S forms for Social Security benefits. Taxpayers should also remember to report income not reported on a form, such as rental income.
A last-minute opportunity to reduce a 2022 tax bill exists for those eligible to contribute to a traditional IRA. Contributions of up to $6,000 ($7,000 for those 50 or older) made by April 18 can be tax-deductible.
The IRS urges taxpayers to carefully proofread their returns before submitting, checking for errors in names, dates, Social Security numbers, direct deposit information, filing status, and mathematical calculations. Errors can delay processing and refunds.
For those unable to file by the deadline, Form 4868 can be filed electronically or by mail to request an automatic six-month extension. However, Here’s an extension to file, not to pay. Interest at a rate of 7% and penalties will accrue on any unpaid balance due by April 18. Taxpayers should estimate their tax liability and submit payment with their extension request, either by mail with a check or electronically through IRS.gov. Electronic payment automatically processes an extension request, eliminating the require to file Form 4868.
Taxpayers owing state income taxes should also check with their state’s revenue department regarding extension requirements and payment options. The IRS offers an interactive tax assistant to answer basic questions about income, deductions, credits, and other tax-related topics.
On February 9, 2026, the IRS announced an expansion of Tax Pro Account, introducing business-level digital capabilities for tax professionals working in tax-preparation companies and accounting firms.
