What Should I Do if I Missed the IRS Tax Deadline?

If you missed the deadline to file your federal tax return by April 15, 2025, avoiding scrutiny from the Internal Revenue Service (IRS) should be a top priority. Facing an IRS audit when you haven’t filed a return can have serious consequences—especially when you know that you are behind on your federal tax obligations. What can (and should) you do in this scenario? Find out from New Jersey tax audit lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.

4 Potential Options When You Missed the IRS Tax Deadline

When you are behind on your federal tax obligations, the options you have available depend on your specific circumstances. With this in mind, four potential options include:

1. File a Delinquent Return

One option is to file a delinquent return. If you aren’t yet facing scrutiny from the IRS and you can afford to pay what you owe (including interest and penalties), then this may be the simplest, most straightforward, and most cost-effective approach.

If you can’t afford to pay what you owe, filing a delinquent return may still be your best option, but you may want to take additional steps as well. For example, to avoid additional penalties, you may be able to:

• Apply for first-time penalty abatement
• Request an installment agreement
• Seek currently-not-collectible status

To be clear, under no circumstances should you simply ignore the fact that you failed to file a federal return. If the IRS opens an audit, ignoring your outstanding filing and/or payment obligations can lead to additional penalties.

2. Seek an IRS Settlement

In some circumstances, the best approach will be to seek an IRS settlement. This could be a viable option, for example, if you owe a substantial amount of unpaid tax to the IRS. Since filing a delinquent return does not insulate you from facing an audit, it may be in your best interests to affirmatively seek a resolution that eliminates the risk of facing an audit related to your delinquent filing in the future.

3. Submit an Offer in Compromise

Another alternative to simply submitting a delinquent return is to seek an offer in compromise. This can also help you avoid facing future scrutiny from the IRS. Strict eligibility criteria apply—so, if this is an option you want to consider, it will be important for you to work closely with a lawyer who can help you make an informed decision.

4. Submit a Voluntary Disclosure

Once you know that you are behind on your federal tax obligations, ignoring these obligations can expose you to allegations of willful tax evasion or tax fraud. These are serious allegations that carry serious penalties. If you are at risk of facing allegations of willful non-compliance, you may need to consult with a lawyer about submitting a voluntary disclosure.

Discuss Your Options with New Jersey Tax Audit Lawyer Kevin E. Thorn

If you need to know more about your options for addressing a delinquent federal tax return, we encourage you to contact us promptly. Call 201-842-7696 or contact us confidentially online to request a call with New Jersey tax audit lawyer Kevin E. Thorn, Managing Partner of Thorn Law Group.