联邦延期报税今日截止 国税局重申：延期只延申报期限、不延缴税期限
【华盛顿讯】美国国税局（IRS）公布的2026年报税日程显示，今年早些时候申请了延期申报的纳税人，提交2025年度联邦个人所得税表的最后期限为10月15日，即今日。纳税人须在今年4月15日前提交4868表格或通过电子方式申请，才取得这段为期六个月的延期。国税局在相关公告中重申，延期针对的是申报动作本身，欠税的缴纳期限并不因此顺延，所欠税款原应于4月15日前缴清。
国税局今年8月18日发布的税务提示（Tax Tip 2026-63）写道，延期申报人不必等到10月15日才交表，并列出多项官方服务渠道：2025年调整后总收入在89,000美元或以下的纳税人，可通过IRS Free File使用免费的指引式报税软件；不限收入水平的纳税人也可使用Free File Fillable Forms免费电子申报。此外，志愿者所得税援助（VITA）与老年人税务咨询（TCE）项目仍为符合条件的人士提供免费基础报税服务，服务对象包括英语能力有限的纳税人。
关于缴税安排，国税局4月14日发布的公告（IR-2026-52）介绍了几种取得与缴纳方式：纳税人可通过IRS在线账户、Direct Pay或联邦电子缴税系统付款，付款时选择「extension」（延期）即自动生成延期申请，无须另行提交表格，但应保存确认编号备查；也可填写4868表格邮寄提交。国税局在税务提示中表示，无法一次付清欠税的人可以先缴纳力所能及的部分，以减少利息与逾期罚款，并可通过IRS.gov申请分期付款计划，在线查询账户余额与付款选项。
国税局同时指出，身处灾区的纳税人可能适用更晚的申报期限，最新灾区税务宽减信息刊登于该局官网；电子申报并选择直接存款，是该局所称领取退税最快、最安全的方式。按国税局公布的口径，延期申报的截止日为10月15日，灾区等特殊情形另按该局公告执行。
Federal Tax Extension Deadline Falls Today; IRS Stresses Extension Covers Filing, Not Payment
WASHINGTON — Under the Internal Revenue Service's published 2026 filing calendar, taxpayers who requested an extension earlier this year face an October 15 deadline — today — to file their 2025 federal individual income tax returns. The six-month extension required filing Form 4868, or requesting an extension electronically, by April 15. In its announcements, the IRS stresses that the extension covers the act of filing only: it does not move the payment deadline, and any tax owed was due on April 15.
In Tax Tip 2026-63, issued on August 18, the IRS notes that extension filers do not have to wait until October 15 to file, and lists the agency's free filing channels. Taxpayers whose 2025 adjusted gross income was $89,000 or less can use guided software through IRS Free File, while Free File Fillable Forms are available for electronic filing at no cost regardless of income. The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs continue to offer free basic return preparation to qualified individuals, including taxpayers with limited English proficiency.
On payment mechanics, the IRS announcement IR-2026-52, dated April 14, describes several routes: taxpayers can pay through an IRS online account, Direct Pay or the Electronic Federal Tax Payment System, and selecting "extension" as the payment reason automatically generates the extension with no separate form, though the agency says the confirmation number should be kept for records; Form 4868 can also be mailed. For those who cannot pay in full, the IRS says paying as much as possible reduces interest and late-payment penalties, and that payment plans can be requested on IRS.gov, where account balances and payment options can also be viewed online.
The IRS also notes that taxpayers in disaster areas may have more time to file, with the latest disaster tax relief information posted on its website. According to the agency, filing electronically and choosing direct deposit is the fastest and safest way to receive a refund. The standard extension deadline is October 15, with special situations such as disaster areas handled under separate IRS notices.
发布：GSM·美国（发布链接）
图片来源：位于华盛顿特区联邦三角区的美国国税局大楼，Carol M. Highsmith摄，国会图书馆藏品，发表无已知限制（公共领域） / The Internal Revenue Service Building in the Federal Triangle, Washington, D.C., photographed by Carol M. Highsmith, Library of Congress collection, no known restrictions on publication (public domain)
GSM Global · 本篇英文版 English edition of this story
