A taxpayer that has received an extension of time to file his or her tax return will not be subject to the failure-to-pay penalty for the extension period.

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While a taxpayer who has received an extension will not be subject to the failure-to-file penalty for the extension period, they may still be subject to the failure-to-pay penalty if they do not pay the full amount owed by the original filing deadline (April 15th for most taxpayers). The extension simply gives the taxpayer more time to file their return, but any taxes owed are still due on the original deadline.

A Taxpayer That Has Received an Extension of Time to File