Special filing deadlines
The deadline for filing an income tax return may be extended beyond the original Filing due date if the following applies to you.
| If you are a: |
enter the special condition code: |
You must file your return or Apply for an extension by: | If you applied for an extension, then you must file your return by: |
|---|---|---|---|
| taxpayer who is out of the country and your federal return is due 6/16/2025 | E3 Out of the country. |
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| US nonresident noncitizen and your federal return is due 6/16/2025 | E4 Nonresident noncitizen. |
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taxpayer and your spouse died within 30 days before your return due date of:
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D9 Death of spouse. |
No penalties or interest for late filing or late payment will be imposed during this 90-day extension period. |
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Updated: