The last months of the year are when many IRS problems come to a head. Extended returns were due October 15. Balance-due and levy notices keep arriving. The fourth estimated tax payment is due January 15. Our guides are in calendar order below, so you can go straight to the one that fits.
Key dates from IRS.gov
- October 15
- Extended returns are due. IRS.gov: an extension “gives you until October 15 to file without penalties. Make sure you pay any tax you owe by the April filing date.” Source: IRS: Get an extension to file your tax return
- January 15
- The fourth estimated tax payment, for income earned September 1 to December 31, is due January 15 of the following year. Source: IRS: Estimated tax FAQs
- Disaster areas
- The IRS postpones deadlines for taxpayers in federally declared disaster areas, so your dates may be later. Check: IRS: Tax relief in disaster situations
Your year-end checklist
Missed the October 15 extension?
An extension gave you until October 15 to file, not to pay. If that date has passed, the late-filing penalty (5% of the unpaid tax a month, capped at 25%) keeps growing until you file or it reaches the cap. Here’s what to do now.
Also: Failure to file vs. failure to paySeveral years unfiled
Got a balance-due notice?
CP14 is the IRS’s first bill. CP501 and CP503 are reminders. Learn what each one means and how to answer before it moves to the next stage.
Notice of intent to levy?
CP504 and LT11 (Letter 1058) come before a levy. LT11 carries a 30-day window to request a Collection Due Process hearing.
Wages or bank account levied
How IRS wage and bank levies work, what the IRS can take, and how a release is requested.
Also: Bank levy
Can’t pay what you owe?
Seven real options, from a short-term extension to an offer in compromise, and what each one costs.
Payment plans
Pay the IRS monthly instead of all at once. Compare plan types and how to keep one in good standing.
Offer in compromise
See whether you may qualify to settle for less than you owe, and how the IRS reviews an offer.
Can’t pay anything right now
If paying would leave you unable to cover basic living costs, “currently not collectible” status can pause collection. Learn how the IRS decides.
Penalty relief
First-time abatement, reasonable cause and the other ways the IRS may remove penalties.
January 15 estimated payment
The fourth estimated tax payment is due January 15. Use the safe harbor rules so next April doesn’t bring a new balance.
Frequently asked questions
No. IRS.gov says an extension gives you until October 15 to file, and you should pay any tax you owe by the April filing date (IRS: Get an extension to file your tax return). Interest and the late-payment penalty run on anything unpaid after April. If October 15 has passed, see our guide on missing the October 15 deadline.
The IRS lists income earned September 1 to December 31 as due January 15 of the following year, with exceptions explained in Publication 505 (IRS: Estimated tax FAQs).
The IRS says it sends a CP14 “because you owe money on unpaid taxes” (IRS: Understanding your CP14 notice). Our CP14 guide walks through your options.
The IRS describes the CP504 as “your final reminder” before it levies wages, bank accounts or your state tax refund (IRS: Understanding your CP504 notice). For an LT11 or Letter 1058, the IRS says you may request an appeal of the proposed levy by following the instructions on the letter (IRS: Understanding your LT11 notice or Letter 1058). See our CP504 and LT11 guides.
Yes. The consultation is free with no obligation. If we take your case, the flat fee is quoted up front, before any work begins. Call 1-877-800-8180 or send us a message.
Sources
- IRS: Get an extension to file your tax return (updated 20 Sep 2026)
- IRS: Estimated tax FAQs (updated 25 Sep 2026)
- IRS: Understanding your CP14 notice (updated 23 Jun 2026)
- IRS: Understanding your CP504 notice (updated 16 Dec 2025)
- IRS: Understanding your LT11 notice or Letter 1058 (updated 30 Jan 2026)
- IRS: Tax relief in disaster situations (updated 16 Sep 2026)
Not sure where your situation fits?
Talk it through with a licensed tax professional. The consultation is free with no obligation.
This page is general information, not tax or legal advice for your situation. IRS dates and rules come from IRS.gov as of the dates shown; check IRS.gov for current information or speak with a licensed tax professional.