Extensions of time to file your tax return

You may request up to an additional 6 months to file your U.S. individual income tax return. There are three ways to request an automatic extension of time to file your return. You must request the extension of time to file by the due date of your return to avoid the penalty for filing late. An extension of time to file is not an extension of time to pay. You may file your request for an extension in any one of three ways listed below:

1.Pay all or part of your estimated income tax due and indicate that the payment is for an extension of time to file your return.

2.File Form 4868.

If you file the Form 4868 electronically, be sure to have a copy of your prior year's return; you'll be asked to provide your prior year's adjusted gross income (AGI) amount for verification purposes. Once you file, you'll receive an electronic acknowledgement that the IRS has accepted your filing. Keep this for your records.

Out of the country – You're allowed two extra months (generally until June 15) to file your return and pay any tax due without requesting an extension if you're a U.S. citizen or resident alien, and on the due date of your return you're either:

1.Living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside of the United States and Puerto Rico, or
2.In military or naval service on duty outside of the United States and Puerto Rico.

For additional information, refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. If you use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations qualify you for the extension. You'll still have to pay interest on any tax not paid by the unextended due date of your return. You can also receive an additional 4-month extension of time to file (or, a total of six months) if you file Form 4868 and check the box on line 8 to indicate that you need an additional 4 months to file your return. The additional 4-month period is not an extension of time to pay.

(Source of quote)
Topic no. 304, Extensions of time to file your tax return

Tax credits for individuals

A tax credit reduces the amount a person owes in income taxes dollar-for-dollar. Some tax credits are even refundable, meaning if a person's tax bill is less than the amount of a refundable credit, they can get the difference back in their refund.

Here’s a quick overview of some of the more common credits:

Tax credits

•Child Tax Credit helps families with qualifying children. For 2025, the amount is up to $2,200 per qualifying child.
•Child and Dependent Care Credit can reduce federal income tax by claiming the credit for child and or dependent care expenses while the person worked or was looking for work.
•Saver’s Credit may be available if a taxpayer made eligible contributions to their IRA or employer-sponsored retirement plan. The maximum credit is $1,000 ($2,000 if married filing jointly).

Refundable tax credits

•Earned Income Tax Credit helps low to moderate-income workers and families get a tax break. The amount of the credit may vary based on income, family size and filing status.
•Premium Tax Credit is available to taxpayers who buy their health insurance through the Health Insurance Marketplace and meet other criteria. It’s a refundable credit based on the taxpayer’s income and the cost of their healthcare plan.
•Fuel Tax Credit may be claimed if fuel was purchased for use for off-highway business and farming purposes.

Partially refundable tax credits

•Additional Child Tax Credit is a refundable portion of the CTC. For 2025, up to $1,700 per qualifying child may be refundable.
•Adoption Tax Credit is available to taxpayers who finalized an adoption in 2025 or started the adoption process before 2025. The maximum amount, for 2025, is $17,280 per eligible child. The refundable amount is up to $5,000 per qualifying child. However, any nonrefundable amount carried forward can’t be used to calculate a refundable portion for future tax years.
•American Opportunity Tax Credit helps offset qualifying education expenses for an eligible college student. The amount is up to $2,500 per year and up to $1,000 is refundable.

(Source of quote)
IRS Tax Tip 2026-10, Feb. 5, 2026

年始のご挨拶

新年あけましておめでとうございます。
皆様には健やかに新春を迎えられたこととお慶び申し上げます。
旧年中はひとかたならぬご厚情をいただきありがとうございます。
本年も変わらぬお引き立ての程よろしくお願い申し上げます。
皆様のご健勝とご発展をお祈り申し上げます。



---------------------------------------------------------------------

New Year's Greetings
Happy New Year. I would like to congratulate you on the healthy new year.
Thank you very much for your kindness during last year and for your continued support this year. I wish you good health and development.