WASHINGTON — The Internal Revenue Service today provided late-payment penalty relief to individuals and businesses requesting a tax-filing extension because they are attaching to their returns any of the forms that couldn't be filed until after January.

The relief applies to the late-payment penalty, normally 0.5 percent per month, charged on tax payments made after the regular filing deadline. This relief applies to any of the forms delayed until February or March, primarily due to the January enactment of the American Taxpayer Relief Act.

Taxpayers using forms claiming such tax benefits as depreciation deductions and a variety of business credits qualify for this relief. A complete list of eligible forms can be found in Notice 2013-24, posted today on IRS.gov.

Individuals and businesses qualify for this relief if they properly request an extension to file their 2012 returns. Eligible taxpayers need not make any special notation on their extension request, but as usual, they must properly estimate their expected tax liability and pay the estimated amount by the original due date of the return.

The return must be filed and payment for any additional amount due must be made by the extended due date. Interest still applies to any tax payment made after the original deadline.

Further details on this relief, including instructions for responding to penalty notices, is available in Notice 2013-24.

File your federal and state extensions free with TaxACT Free Federal Edition. TaxACT's interview makes it easy to calculate your federal and state taxes. If you owe taxes, you can pay via electronic funds withdrawal, a major credit or debit card, EFTPS, or check or money order.

By e-filing, you'll know when your request forms are processed and accepted. You can check the status online at efstatus.taxact.com or on your smartphone with TaxACT's free companion mobile app, TaxACT Central. You can also choose to be notified via email and text.

When you're ready to file with Free Federal Edition, you can continue, print and e-file your federal return free. The IRS extension deadline for 2012 returns is October 15, 2013.

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Upcoming Tax Dates

April 11 — Employees who work for tips
If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 12 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of March.

April 14 — Regular method taxes
Deposit the tax for the last 16 days of March.

April 18 — Individuals
File a 2015 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 17.

April 18 — Individuals
If you are not paying your 2016 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2016 estimated tax. Use Form 1040ES.

April 18 — Household Employers
If you paid cash wages of $1,900 or more in 2015 to a household employee, you must file Schedule H - Details

April 18 — Partnerships
File a 2015 calendar year return (Form 1065) - Details

April 18 — Partnerships
Electing large partnerships: File a 2015 calendar year return (Form 1065-B) - Details

April 18 — Corporations
Deposit the first installment of estimated income tax for 2016 - Details

April 18 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in March.

April 18 — Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in March.

April 18 — Household employers
If you paid cash wages of $1,900 or more in 2015 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2014 or 2015 to household employees. Also, report any income tax you withheld for your household employees.

April 27 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 16 days of March.

April 29 — Regular method taxes
Deposit the tax for the first 15 days of April.

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