Victims of certain Federally declared disasters:
Some disaster victims may have extra time to file their tax returns and pay any taxes due. This relief applies to tax returns and tax payments currently due within the relief periods.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Thus, taxpayers need not contact the IRS to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.
For details on available relief, visit the Around the Nation page on IRS.gov at https://www.irs.gov/newsroom/around-the-nation
Combat zone taxpayers:
Military service members and eligible support personnel serving in a combat zone have at least 180 days after they leave the combat zone to file their tax returns and pay any taxes due. This includes those serving in Iraq, Afghanistan and other combat zones. A complete list of designated combat zone localities can be found in Publication 3, Armed Forces’ Tax Guide, available on IRS.gov.
See https://www.irs.gov/forms-pubs/about-publication-3
Combat zone extensions also give affected taxpayers more time for a variety of other tax-related actions, including contributing to an IRA. Various circumstances affect the exact length of the extension available to any given taxpayer. Details, including examples illustrating how these extensions are calculated, can be found in the Extensions of Deadlines section in Publication 3.
Taxpayers outside the United States:
Information about the special tax rules for U.S. taxpayers abroad, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, on IRS.gov.
See https://www.irs.gov/forms-pubs/about-publication-54
Everyone Else:
An easy way to get the extra time is through Free e-file on IRS.gov. In a matter of minutes, anyone, regardless of income, can use this free service to electronically request an extension on Form 4868. To get the extension, taxpayers must estimate their tax liability on this form.
See https://www.irs.gov/forms-pubs/about-form-4868
To Full or Partial payment use Electronic Federal Tax Payment System (EFTPS) or a debit or credit card. Electronic payment options are available at https://www.irs.gov/payments