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“Most folks who have relatively simple returns do their best to file by April 15,” McDevitt says. “Oftentimes, it could be any number of reasons why you need to ask for an extension. But

when you do ask for an extension, you have to have an idea of what your liability is and make sure the tax is paid by April 15."​ People who asked for an extension should file on or

before Oct. 15 to avoid the penalty for filing late. If you are getting a refund and file late, the IRS won’t levy a penalty. But don’t wait too long — you will lose your refund if you

don’t claim it within three years. The safest and fastest way to get a refund, the IRS says, is to file electronically and choose direct deposit for payment. You can even choose to deposit

the refund in up to three accounts. Electronic filing options, such as IRS Free File, remain available. 3. YOU MAY HAVE EVEN MORE TIME There may be some relief if you have special

circumstances forcing you to file or pay late. The penalties, but not the interest, may be abated “on reasonable cause grounds,” according to Smith. “Usually, this involves sending us a

written explanation of your situation. These are evaluated on a case-by-case basis,” he says. The IRS First-Time Abatement program, to seek relief from penalties, is an option for people

who have a good record of filing and paying on time. “I know that the IRS is willing to work with you in that way,” says Lisa Greene-Lewis, a CPA and TurboTax blog editor.​ Two groups of

taxpayers can file after Oct. 15 without risking a penalty. Military members and others serving in a combat zone typically have 180 days after they leave the combat zone to file returns

and pay any taxes due. The second group includes taxpayers in federally declared disaster areas who already had valid extensions to Oct. 15 and now may be eligible to file even later. “This

has been a very challenging year for disasters,” Smith says. “We don’t have an estimate of the number of filers impacted, but it’s also worth noting that additional areas may still be added

between now and Oct. 15. That’s because we follow FEMA’s lead, so if there are any additional disaster declarations, based on storms, fires, etc., that have already occurred, that will

have an impact."​ Extension deadlines vary from Nov. 1 to Jan. 3 for taxpayers in disaster areas declared by the Federal Emergency Management Agency (FEMA). The FEMA designation

covers all of Louisiana and Mississippi as well as parts of New York (including New York City), New Jersey, Pennsylvania (including the Philadelphia area), California, Michigan (including

Detroit), North Carolina and Tennessee. Affected taxpayers should visit the IRS “Tax Relief in Disaster Situations” web page for more information. McDevitt’s firm had clients affected by

Hurricane Ida’s severe flooding in parts of New Jersey. McDevitt says taxpayers who were affected should note “FEMA disaster relief” at the top of their returns. There also may be an

extension for people who live outside the FEMA zones if their accountant is located in a federally designated disaster area and suffered an impact such as losing records in a flood,

according to McDevitt. These filers should seek guidance from their tax preparer and the IRS, he says.​