San Diego CPA, San Diego, CA (2026)

04/15/2025

IRS marks 70th anniversary of April 15 tax filing deadline

WASHINGTON – On this Tax Day, the Internal Revenue Service marks a major milestone: the 70th Anniversary of the April 15 federal income tax filing deadline. Since 1955, April 15 has served as a consistent annual deadline for millions of Americans to file their federal income tax returns, becoming a fixture in the nation’s financial calendar.

The deadline was moved to April 15 from March 15 in 1955 to give taxpayers and the IRS more time to prepare and process increasingly complex returns. Since then, innovations in technology and customer service have transformed the tax filing experience from hand-prepared paper forms to modern e-filing and online tools that make the process faster, more secure and more accessible. In 2024, more than 144 million individual tax returns were filed with more than 96% submitted electronically.

Despite the changes, one thing has remained the same: the importance of meeting the annual filing deadline. Most taxpayers must file by midnight tonight. Those who need more time can still request an extension until Oct. 15 – though any taxes owed must be paid by April 15 to avoid penalties and interest.

For more information on filing options, taxpayer assistance, available credits and deductions, visit IRS.gov.

04/10/2025

Last-minute filing tips, resources available to help taxpayers who still need to file

WASHINGTON — The Internal Revenue Service today reminded last-minute tax filers that the April 15 tax deadline is right around the corner, and there are a variety of free tools to help, including the Let Us Help You page on IRS.gov.

From refund status, tax preparation help, answers to tax law questions, tax law research and more, IRS.gov has everything needed for individual and business taxpayers to file on time or get an easy, automatic six-month extension to file.

Get tax filing help

For those needing last-minute help to file, filing information for individuals as well as businesses and self-employed people is available on IRS.gov.

For last-minute filers looking for free filing resources, IRS Direct File remains an option for qualified taxpayers, as does IRS Free File. Additionally, anyone can use IRS Free File to submit an extension of time to file regardless of their income.

Direct File highlights

IRS Direct File is a web-based service that allows taxpayers to file directly with the IRS. The service is a free, fast and easy way to file directly with the IRS. It’s available for an estimated 32 million qualifying taxpayers in 25 states.

Eligible taxpayers in these states can use IRS Direct File: Alaska, Arizona, California, Connecticut, Florida, Idaho, Illinois, Kansas, Maine, Maryland, Massachusetts, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Washington state, Wisconsin and Wyoming.

Direct File works on mobile phones, laptops, tablets or desktop computers. Taxpayers can use the eligibility checker to see if they can use IRS Direct File. They can also learn more in the Direct File fact sheet.

The system leads users step-by-step through a series of questions to prepare their federal tax return. Once taxpayers complete their federal tax return, the IRS Direct File system guides them to complete their state tax filings if they have a state tax obligation. Live chat help is available.

IRS Direct File is available through Oct. 15, 2025, so taxpayers who aren’t ready to file by April 15, 2025, can still use it. They should request an extension of time to file by April 15.

Direct File new features

IRS Direct File’s new features can help taxpayers prepare a return faster and avoid data-entry errors. In addition to importing information from their W-2 and their IRS Online Account, taxpayers can now choose to import information into their tax return from:

Form 1099-INT, which reports interest income from financial institutions.
Form 1095-A, which is issued to taxpayers who enrolled in a qualified health plan through a health insurance marketplace.
Missing forms and data can cause tax returns to be rejected. IRS Direct File notifies taxpayers if they have a 1095-A to help them file an accurate return. Direct File users can view their Form 1095-A in their IRS Online Account.

Resources available on IRS.gov

IRS.gov is an important resource that can help in several areas:

For answers to tax law questions, taxpayers can use the Interactive Tax Assistant. Choose a topic, then enter basic information to find your answer.
To see their federal tax information, taxpayers can use their IRS Online Account. They'll find information such as any payoff amount or balance owed, their payment history and key information from their most recent tax return as it was originally filed. They can also view their IP PIN and get tax return transcripts and tax information documents.
Taxpayers can use the Get Transcript tool to view, print or download their tax transcripts after the IRS has processed their return.
Current and prior years’ forms, instructions and publications can be downloaded and printed anytime.
Special information is available about tax credits and deductions. Available to individuals and businesses, credits can reduce the amount of tax due while deductions can reduce the amount of taxable income.
Get the most up-to-date information about tax refunds using the Where's My Refund? tool.
Direct Pay is free and lets people securely pay their taxes directly from their checking or savings account without any fees or registration. They can schedule payments up to 365 days in advance. After submitting a payment through Direct Pay, they’ll receive immediate confirmation.
Tax filing season is an excellent time for taxpayers to check their withholding to avoid a tax surprise when filing their 2025 taxes. Taxpayers may use the Tax Withholding Estimator to help bring the tax they pay closer to what they owe. Life events like marriage, divorce, having a child or an income change can all impact taxes.
Tax information for members of the military – Get tax information for military members, their families and veterans. This includes free services for those who qualify.
IRS-certified volunteers provide basic tax return preparation to eligible individuals through the IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. If taxpayers earn $67,000 or less, have a disability, are 60 years or older or need language support, volunteers are available to help.
At the online Alternative Media Center, taxpayers will find a variety of accessible products to accommodate people who use assistive technology such as screen reading software, refreshable Braille displays and screen magnifying software. These products include tax forms, instructions and publications.
Some taxpayers get automatic extensions

Special rules offer some taxpayers more time without having to request an extension:

U.S. citizens and resident aliens who live and work outside of the United States and Puerto Rico get an automatic two-month extension, until June 16, to file their tax returns. However, tax payments are still due April 15 or interest will accrue on the unpaid tax.
Members of the military on duty outside the United States and Puerto Rico also receive an automatic two-month extension to file. Those serving in combat zones have at least 180 days after they leave the combat zone to file returns and pay any taxes due. Details are available in Publication 3, Armed Forces' Tax Guide.
With a presidential disaster declaration, the IRS can postpone certain tax deadlines for taxpayers in affected areas. Taxpayers in qualified disaster areas do not need to request an extension. Information on the most recent tax relief for disaster situations can be found on the Extension of Time to File Your Tax Return page.
If a taxpayer can’t file by the April 15 deadline but isn’t covered by one of these automatic extensions, they can request an extension of time to file. They should still pay what they owe by the deadline, however, as an extension of time to file is not an extension to pay.

Having trouble paying? IRS has options to help

For those who owe tax and need to make a payment with their tax return, the IRS has several payment options.

For taxpayers that are unable to pay in full by the tax deadline, the IRS offers online payment plans. The IRS recommends taxpayers who owe still file their tax return and pay what they can to avoid interest and penalties.

Taxpayers can explore various payment options and will receive an immediate response telling them their payment plan application was accepted or denied. Online payment plan options include:

Short-term payment plan – The total balance owed is less than $100,000 in combined tax, penalties and interest. Additional time of up to 180 days to pay the balance in full.
Long-term payment plan – New Simple Payment Plan criteria make it easier and more accessible to enter a long-term payment plan when the total balance owed is less than $50,000 in combined tax, penalties and interest. Taxpayers may make monthly payments for up to the collection statute (usually 10 years), in most cases. Payments may be set up using direct debit (automatic bank withdrawal) which eliminates the need to send in a payment each month, saving postage costs and reducing the chance of default. Taxpayers should remember that extending the time to pay will increase the applicable penalties and fees.
Though interest and late-payment penalties continue to accrue on any unpaid taxes after April 15, the failure to pay penalty is cut in half while an installment agreement is in effect. Find more information on the About Form 9465, Installment Agreement Request page at IRS.gov.

04/03/2025

Reminder to those who owe: Payment plan options are available

WASHINGTON — The Internal Revenue Service today reminds taxpayers that they don’t need to wait until April 15 to file their 2024 federal return, and if they owe and are unable to pay the balance in full, there are payment plans available to help them pay their tax obligation.

Tax returns for 2024 are due on April 15, 2025, with exceptions for taxpayers in a disaster area, combat zone or living and working abroad. April 15 is also the deadline for making tax payments to avoid late charges such as interest and the late payment penalty.

The IRS urges those who cannot pay their full balance to file and pay as much as they can on or before April 15. Filing on time avoids the late filing penalty, which is usually 5% per month on the unpaid balance.

In addition, by paying at least part of what they owe on time, taxpayers can reduce the amount of interest and late payment penalty that will be added to any payments made after April 15. Currently, the interest rate is 7% per year, compounded daily, and the penalty rate is usually 0.5% (one-half of one percent) per month.

For anyone with unpaid tax, the IRS cautions that requesting an extension is not a solution because it only gives a taxpayer more time to file, not more time to pay.

Online payment plan options

Most individual taxpayers qualify for a payment plan. The quickest and easiest way to set up a payment plan is through the Online Payment Agreement, available on IRS.gov. Setup fees may apply.

Short-term payment plan – The total balance owed is less than $100,000 in combined tax, penalties and interest. This gives a taxpayer up to 180 days to pay their balance in full.
Long-term payment plan – New Simple Payment Plan criteria make it easier and more accessible to enter a long-term payment plan when the total balance owed is less than $50,000 in combined tax, penalties and interest. Taxpayers may pay in monthly payments for up to the collection statute, usually 10 years. Payments may be set up using direct debit (automatic bank withdrawal), which eliminates the need to send in a payment each month, saves postage costs and reduces the chance of default. Taxpayers should remember that extending the time to pay will increase the applicable interest, penalties and fees.
Once the online application is complete, the taxpayer is notified immediately whether their plan is approved. There’s no paperwork and no need to call, write or visit the IRS.

Other payment options

Anyone who cannot qualify for an online payment plan can explore other options, such as:

Offer in Compromise – Some taxpayers qualify to settle their tax liabilities for less than the total amount owed by submitting an Offer in Compromise. Taxpayers should use the Offer in Compromise Pre-Qualifier tool on IRS.gov to see if they qualify.
Temporary delay of collection – Taxpayers can contact the IRS to request a temporary delay of the collection process. If the IRS determines that the taxpayer is unable to pay, it may delay collection until the taxpayer’s financial condition improves. Penalties and interest continue to accrue until the full amount is paid.
Taxpayers can get details on these options and more by reviewing Tax Topic 202, Tax Payment Options, on IRS.gov, or by contacting the IRS using the information on their most recent notice.

Beware of scams

The IRS will not call, text or contact anyone via social media to demand immediate tax payment. Instead, the agency usually contacts taxpayers by mail with a bill, letter or notice explaining what they owe and how to question or appeal any amount due. See information on scams on IRS.gov.

Any taxpayer who is unsure whether they have an unpaid IRS bill can view their tax information using their Individual Online Account on IRS.gov.

03/27/2025

Taxpayers can request a copy of previous tax returns

Taxpayers can access their personal tax records in several ways. Those records are useful and can help with future tax filing. People should generally keep copies of their federal tax returns and any related documents for at least three years after they file.

If a taxpayer wants a copy of their previous tax returns or a transcript of their tax account, they can ask their tax software provider or tax preparer, or they can request their records directly from the IRS.

Get tax records from IRS Online Account

The fastest and easiest way for taxpayers to view their tax records is by logging on to their IRS Online Account. There, they can:

• View, print or download their tax transcripts.
• Find out how much they owe.
• Look at their payment history.
• See their prior year adjusted gross income (AGI).
• View other tax records.

If taxpayers don’t have an IRS Online Account and can’t create one, they still have a few options to get the information they need.

Ask the software provider or tax preparer

Individuals that used a software provider or tax preparer to file should contact them for a copy of their tax return.

Request a transcript from the IRS

If a taxpayer can't get a copy of a prior year federal tax return, they can order a tax transcript from the IRS. The tax transcript shows their basic filing information as well as any changes made after the taxpayer filed. These are free and available for the for up to three years after the IRS has processed the tax return.

People can get their tax transcripts by mail or by phone.

• By mail: Taxpayers can complete and send either Form 4506-T or Form 4506-T-EZ to the IRS to get one by mail. They use Form 4506-T to request other tax records: tax account transcript, record of account, wage and income and verification of non-filing.
• By phone: Taxpayers can call 800-908-9946 to request a transcript by phone. Transcripts requested by phone are mailed directly to the taxpayer.

To protect taxpayers' identities, tax transcripts partially hide personally identifiable information such as names, addresses and Social Security numbers. All financial entries, including the filer's adjusted gross income, are visible.

Request a copy of a tax return

Prior year tax returns are available from the IRS for a fee. Taxpayers can request a copy of a tax return by completing and mailing Form 4506, Request for Copy of Tax Return, to the IRS address listed on the form. There's a $43 fee for each copy. These are available for the current tax year and up to seven years prior.

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03/24/2025

Follow key filing guidelines to speed refunds, avoid errors

WASHINGTON – The Internal Revenue Service issued a series of tips and reminders to speed taxpayer refunds and avoid errors on their federal tax returns as the April 15 filing deadline approaches.

Collect all tax-related paperwork

Taxpayers should gather all documents including W-2s, 1099s and other information returns, as well as any supporting paperwork for tax deductions or credits such as educational credits or mortgage interest payments. Having the previous year's tax return accessible is also advised as it may be required. Taxpayers can also check their IRS Individual Online Account to view their Form W-2, Wage and Tax Statement, and Form 1095-A, Health Insurance Marketplace Statement, under the Records and Status tab in the taxpayer’s Individual Online Account.

Ensure filing status, names, birthdates and Social Security numbers are correct

Taxpayers must accurately provide the name, date of birth and SSN for each dependent listed on their individual income tax return. The SSN and individual's name should be entered precisely as indicated on the Social Security card. In cases where a dependent or spouse lacks an SSN and is ineligible to obtain one, an assigned Individual Tax Identification Number (ITIN) should be listed instead of an SSN.

Use electronic filing

The IRS advises taxpayers and their tax advisors to use electronic filing methods such as IRS Free File, Free File Fillable Forms or with Direct File. lectronic filing decreases mathematical errors, identifies potential tax credits or deductions for which the taxpayer qualifies and prompts taxpayers for missing information. Opting for electronic filing and selecting direct deposit is the fastest and safest way to receive a refund.

While taxpayers and tax professionals are urged to choose electronic filing when filing individual tax returns, there are taxpayers who must submit a paper tax return. It is essential that paper filers verify the accurate mailing address either on IRS.gov or in the instructions provided with Form 1040 to prevent processing delays.

Report all taxable income

Most income is subject to taxation. Failing to accurately report income may result in interest and penalties. Taxable income includes various sources of income such as interest earnings, unemployment benefits and income derived from the service industry, gig economy and digital assets. For further details, consult Publication 525, Taxable and Nontaxable Income.

Answer the digital assets question

Everyone who files Forms 709, 1040, 1040-SR, 1040-NR, 1041, 1065, 1120 and 1120S must check one box answering either "Yes" or "No" to the digital asset question. The question must be answered by all taxpayers, not just by those who engaged in a transaction involving digital assets in 2024.

Taxpayers must report all income related to digital asset transactions. Visit the Digital Assets page on IRS.gov for details on when to check “yes” and how to report digital asset transactions.

Make sure banking routing and account numbers are correct

Taxpayers have the option to request direct deposit of a federal refund into one, two or even three accounts. For taxpayers who do not have a traditional bank account, some mobile apps and prepaid debit cards have routing and account numbers that allow for direct deposit of tax refunds. When expecting a refund, ensure the routing and account numbers provided for direct deposit are accurate to avoid delays or misdirected refunds.

Remember to sign and date the return

When submitting a joint return, both spouses must sign and date the return. If taxpayers are preparing their taxes independently and filing electronically, they need to sign and authenticate their electronic tax return by inputting their adjusted gross income from the prior year. For more guidance, visit Validating Your Electronically Filed Tax Return.

Need to make a payment

Tax payments are still due on April 15 for most taxpayers. Payments can be made using Individual Online Account, Direct Pay, the Electronic Federal Tax Payment System (EFTPS) or with a debit/credit card or digital wallet. By doing so, taxpayers avoid the necessity of filing a separate extension form and receive a confirmation number for their records.

Request an extension if needed

Taxpayers requiring more time to file their taxes can easily request a six-month extension until Oct. 15. The IRS offers three options to request an extension to file:

Pay what you owe using an online payment optionand check the box that you are paying as part of filing for an extension.
Requested at no cost either through IRS Free File regardless of income, or
By submitting Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, by April 15.
While an extension avoids late filing penalties and provides extra time for filing, an extension of time to file is not an extension of time to pay. Taxpayers can seek an extension to file by making a full or partial payment of their estimated income tax and indicating that the payment is for an extension.

Many taxpayers may have more time to file if they were affected by a disaster situation. Visit tax relief in disaster situations for information on the most recent tax relief provisions based on FEMA’s declarations.

Keep a copy of the tax return

Taxpayers should maintain copies of their signed return and any accompanying schedules for their personal records and to help them prepare future tax returns and figure mathematical computations in the event they have to file an amended return. Typically, taxpayers should retain records supporting income, deductions or credits claimed on their tax return until the period of limitations for that specific tax return expires.

For more information, check out the File your tax return page on IRS.gov.

03/12/2025

Tax Time Guide: Use IRS electronic payment options for fast, safe service; avoid penalties and interest

WASHINGTON ― The Internal Revenue Service today encouraged taxpayers to file a tax return or pay taxes they owe using electronic options on IRS.gov by April 15. These digital tools can help taxpayers avoid owing late filing and interest fees.

This announcement is part of the Tax Time Guide, a resource to help taxpayers file an accurate tax return.

File for a filing extension with IRS Free File

All taxpayers – regardless of income – can use IRS Free File to electronically file a six-month extension of time to file before April 15, 2025. There is no income limit for filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, through IRS Free File.

An extension gives taxpayers until Oct. 15, 2025, to file and helps them avoid penalties and interest for failing to file on time. An extension of time to file is not an extension of time to pay. Taxpayers must pay what they owe by the April 15 deadline, regardless of any extension to file a return not related to disaster relief. Interest and a late payment penalty will apply to any payments made after April 15. Making a timely payment, even a partial payment, will help limit those penalty and interest charges.

There are multiple options for electronic payments and for entering into a payment plan or an agreement with the IRS.

IRS Online Account

An IRS Online Account gives taxpayers access to important information that they may need when preparing to file a tax return, pay a balance or follow up on notices. That information includes their:

Adjusted Gross Income.
Payment history and any scheduled or pending payments.
Payment plan details.
Digital copies of select notices from the IRS.
Taxpayers can also use their Online Account to securely make a same-day payment for an outstanding 2024 tax balance, pay quarterly estimated taxes for the 2025 tax season or request an extension to file a 2024 return.

Other electronic payment options

Direct Pay, available at IRS.gov, is the fastest, easiest way to make a one-time payment without signing into an IRS Online Account.

Direct Pay is free and allows taxpayers to securely pay their taxes directly from their checking or savings account without any fees or registration. Taxpayers can schedule payments up to 365 days in advance. After submitting a payment through Direct Pay, taxpayers will receive immediate confirmation.
IRS2Go mobile app is the official mobile app of the IRS. Taxpayers can check their refund status, make a payment, find free tax preparation assistance, sign up for helpful tax tips and more. IRS2Go is available in both English and Spanish.
Electronic Funds Withdrawal (EFW) is a free option that allows taxpayers to file and pay electronically from their bank account when using tax preparation software or a tax professional. This option is free and available only when electronically filing a tax return.
Electronic Federal Tax Payment System is a free service that gives taxpayers a safe, convenient way to pay individual and business taxes by phone or online. To enroll and for more information, taxpayers can call 800-555-4477 or visit gov.
Debit or credit card and digital wallet lets individuals pay online, by phone or with a mobile device through any IRS authorized payment processor. Processors charge a fee for their services. The IRS doesn’t receive any fees for these payments. Authorized card processors and phone numbers are available at Make a Payment.
Help for taxpayers who cannot pay in full

The IRS encourages taxpayers who cannot pay in full to pay what they can and consider the variety of payment options available for the remaining balance, including getting a loan to pay the amount due. In many cases, loan costs may be lower than the combination of interest and penalties that the IRS must charge under federal law.

Taxpayers should act as quickly as possible and are urged not to wait to respond to a notice. Tax bills accumulate more interest and fees the longer they remain unpaid. For all payment options, visit Make a Payment.

Online self-service payment plans

Most individual taxpayers qualify for a payment plan and can use the IRS Online Payment Agreement to set up a payment plan to pay off an outstanding balance over time.

Once the online application is complete, the taxpayer receives immediate notification of whether their payment plan has been approved. Taxpayers can set up a plan using the Online Payment Agreement in a matter of minutes.

There’s no paperwork and no need to call, write or visit the IRS. Setup fees may apply for some types of plans.

Online payment plan options for individual taxpayers include:

Short-term payment plan – The total balance owed is less than $100,000 in combined tax, penalties and interest. Additional time of up to 180 days to pay the balance in full.
Simple payment plan - Criteria expanded for 2025 to make it easier and more accessible when the total balance owed is less than $50,000 in combined tax, penalties and interest. Taxpayer may pay in monthly payments for up to the collection statute (usually 10 years), in most cases. Payments may be set up using direct debit (automatic bank withdraw) which eliminates the need to send in a payment each month, saving postage costs and reducing the chance of default. Taxpayers should remember that extending the time to pay will increase the applicable penalties and fees.
Qualified taxpayers with existing payment plans may also be able to use the Online Payment Agreement to make changes including revising their payment dates, payment amounts or bank information for payments made by direct debit. Go to Online Payment Agreement for more information.

Though interest and late-payment penalties continue to accrue on any unpaid taxes after April 15, the failure to pay tax penalty rate is cut in half while an installment agreement is in effect. Find more information about the costs of payment plans on IRS.gov at Additional Information on Payment Plans webpage.

Other payment options

Taxpayers struggling to meet their tax obligation may also consider these additional payment options:

Offer in compromise – Certain taxpayers qualify to settle their tax liabilities for less than the total amount they owe by submitting an offer in compromise. To help determine their eligibility, they can use the Offer in Compromise Pre-Qualifier tool.
Temporary delay of collection – Taxpayers can contact the IRS to request a temporary delay of the collection process. If the IRS determines a taxpayer is unable to pay, it may delay collection until the taxpayer’s financial condition improves. Penalties and interest continue to accrue until the full amount is paid.
Other payment plan options – Taxpayers who do not qualify for online self-service should contact the IRS using the phone number or address on their most recent notice for other payment plan options. For individuals and out-of-business sole proprietors who are already working with IRS Campus Collection and who owe $250,000 or less, one available option is to propose a monthly payment that will pay the balance over the length of the collection statute (usually 10 years). These payment plans don’t require a financial statement, but they do require a determination for the filing of a Notice of Federal Tax Lien.
For more information about payments, see Topic No. 202, Tax Payment Options, on IRS.gov.

Non-digital payment options

Cash: For taxpayers who prefer to pay in cash, the IRS offers a way to pay taxes at one of its many retail partners. The IRS urges taxpayers choosing this option to start early because it involves a four-step process. Details, including answers to frequently asked questions, are at Pay with Cash at a Retail Partner.
Check or money order: Payments made by check or money order should be made payable to the “United States Treasury.” To make sure the payment gets credited promptly, taxpayers should also enclose a 2024 Form 1040-V, Payment Voucher for Individuals, and print the following on the front of the check or money order:
“2024 Form 1040.”
Name.
Address.
Daytime phone number.
Social Security number.
Taxpayer rights

The IRS reminds taxpayers that they have rights and protections throughout the collection process. For details, see Taxpayer Bill of Rights and Publication 1, Your Rights as a Taxpayer.

Taxpayers should know before they owe. The IRS encourages all taxpayers to check their withholdings with the IRS Tax Withholding Estimator.

This information is part of the Tax Time Guide series, a resource to help taxpayers file an accurate tax return. Additional information and help are available in Publication 17, Your Federal Income Tax.

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