Tax extension filings still due on Oct. 15 despite government shutdown

Although the U.S. government remains closed, taxpayers who requested a filing extension from the IRS earlier this year remain on the hook to submit their income tax returns by Oct. 15.

"Taxpayers should continue to file, deposit and pay federal income taxes as they normally would," an IRS spokesman told CBS News. "The lapse in appropriations does not change federal income tax responsibilities."

In a typical year, about 20 million Americans — about 13% of all taxpayers — ask the IRS for a tax filing extension, according to agency data. Extensions, which are provided automatically if a taxpayer requests more time, provide an additional six months to prepare and file federal returns.

An extension can help taxpayers who are facing complex tax situations or who need extra time to get their documents prepared for filing. Even so, an extension doesn't get exempt you from paying taxes you owe to the IRS, as the tax agency expects taxpayers to make good on their debts by the regular April 15 deadline.

Most IRS operations are closed during the government shutdown. About half of the agency's workers have been on furlough since Oct. 8, with essential employees continuing to work in areas such as taxpayer services and submission processing, according to Baker Tilly, a tax advisory company.

The deadline to file your taxes if you've received an extension is 11:59 p.m. on Wednesday, Oct. 15, in your local time zone, which means taxpayers should submit their electronic filing before that time on Wednesday.

Generally, no, according to the IRS.

However, the agency this year has given some state residents more time beyond Oct. 15 to file their federal returns due to natural disasters in their regions.

For instance, all residents of both Arkansas and Tennessee qualify for an extension because of April storms, flooding and tornadoes. Taxpayers in those states have until Nov. 3 to file their federal returns. Kentucky residents and people living in some West Virginia counties also have until Nov. 3 due to February storms that caused severe damage in those areas.

If you miss the Oct. 15 filing date to file your tax return, the IRS will charge 5% of the amount due for each month or part of the month that it is late, up to a maximum of 25%.

But the IRS says that it might waive the penalty "if you have a reasonable explanation for filing late," and asks taxpayers to attach an explanation for the late filing with their tax return.

If you file late and are owed a refund, the IRS generally doesn't charge a penalty.