Taxpayers who owe money on their returns are often afraid and do not know what to do next. This is a good opportunity to advise the taxpayers of the various options for payment. Explain to taxpayers that the tax return will be filed now and they should submit their payment of taxes due on or before April 15 (or the next business day if April 15 falls on Saturday, Sunday, or a legal holiday). Remind taxpayers that filing an extension of time to file does not extend the time for payment.
Taxpayers with an amount owed must file their return by the due date even if they cannot pay the full amount with the return. A separate penalty for filing a return after the due date may be applied.