Artículo Form 8453.. Form 8453.

id="en_US_2025_publink1000170489"> Form 8453. You must send in a paper Form 8453 if you have to attach certain forms or other documents that can’t be electronically filed. See Form 8453. Identity Protection PIN (IP PIN). If the IRS gave you an IP PIN, enter it in the spaces provided on your tax form. If the IRS hasn’t given you this type of number, leave these spaces blank. For more information, see the Instructions for Form 1040. . All taxpayers are now eligible for an IP PIN. For more information, see Pub. 5477. To apply for an IP PIN, go to IRS.gov/IPPIN and use the Get an IP PIN tool. . Power of attorney. If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach the POA to Form 8453 and file it using that form’s instructions. See Signatures , later, for more information on POAs. Refunds. Starting in October 2025, the IRS will generally stop issuing paper checks for federal disbursements, including tax refunds, unless an exception applies. For more information, go IRS.gov/ModernPayments . You may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. See Offset against debts under Refunds , later. Refund inquiries. Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. See Refund Information , later. Amount you owe. To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2026 (for most people). See How To Pay , later, for information on how to pay the amount you owe. Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. A computer with Internet access and tax preparation software are all you need. Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. IRS-approved tax preparation software is available online and in retail stores. For information, visit IRS.gov/efile . Free Help With Your Return The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally have $69,000 or less in adjusted gross income, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. You can go to IRS.gov to see your options for preparing and filing your return, which include the following. Free File. Go to IRS.gov/FreeFile . See if you qualify to use brand-name software to prepare and e-file your federal tax return for free. VITA. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation. TCE. Go to IRS.gov/TCE , download the free IRS2Go app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation. Using a Tax Professional Many tax professionals electronically file tax returns for their clients. You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Note: Tax professionals may charge a fee for IRS e-file . Fees can vary depending on the professional and the specific services rendered. When Do I Have To File? April 15, 2026, is the due date for filing your 2025 income tax return if you use the calendar year. For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5 . Table 1-5. When To File Your 2025 Return For U.S. citizens and residents who file returns on a calendar year basis. For Most Taxpayers For Certain Taxpayers Outside the United States No extension requested April 15, 2026 June 15, 2026 Automatic extension October 15, 2026 October 15, 2026 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. When the due date for doing any act for tax purposes—filing a return, paying taxes, etc.—falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Filing paper returns on time. Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered. Private delivery services. If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following. DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide. UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy. To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS . For the IRS mailing addresses to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses . The private delivery service can tell you how to get written proof of the mailing date. . Only the U.S. Postal Service can deliver to P.O. boxes. You can’t use a private delivery service to make tax payments required to be sent to a P.O. box. . Filing electronic returns on time. If you use IRS e-file , your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. The date and time in your time zone controls whether your electronically filed return is timely. Filing late. If you don’t file your return by the due date, you may have to pay a failure-to-file penalty and interest. For more information, see Penalties , later. Also see Interest under Amount You Owe , later. If you were due a refund but you didn’t file a return, you must generally file within 3 years from the date the return was due (including extensions) to get that refund. Nonresident alien. If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your 2025 U.S. income tax return (Form 1040-NR) is due by: April 15, 2026, if you use a calendar year; or The 15th day of the 4th month after the end of your fiscal year, if you use a fiscal year. If you don’t earn wages subject to U.S. income tax withholding, your return is due by: June 15, 2026, if you use a calendar year; or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. See Pub. 519 for more filing information. Filing for a decedent. If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent’s normal tax year. See Pub. 559. Extensions of Time To File You may be able to get an extension of time to file your return. There are three types of situations where you may qualify for an extension. Automatic extensions. You are outside the United States. You are serving in a combat zone. Automatic Extension If you can’t file your 2025 return by the due date, you may be able to get an automatic 6-month extension of time to file. Example. If your return is due on April 15, 2026, you will have until October 15, 2026, to file. . If you don’t pay the tax due by the regular due date (April 15 for most taxpayers), you will owe interest. You may also be charged penalties, discussed later. . How to get the automatic extension. You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. E-file options. There are two ways you can use e-file to get an extension of time to file. Complete Form 4868 to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. If you e-file Form 4868 to the IRS, don’t send a paper Form 4868. E-file using your personal computer or a tax professional. You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free File and Free File Fillable Forms, both available at IRS.gov, allow you to prepare and e-file Form 4868 for free. You will need to provide certain information from your 2024 tax return. If you wish to make a payment by direct transfer from your bank account, see Pay online under How To Pay , later, in this chapter. E-file and pay by credit or debit card or by direct transfer from your bank account. You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by dire