still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2026, you file Form 4868. This 4-month extension of time to file doesn’t extend the time to pay your tax. See Form 4868.
If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “time-ly mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.
To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS. For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses.
The private delivery service can tell you how to get written proof of the mailing date.
| IF your filing status is . . . | AND at the end of 2025 you were* . . . |
THEN file a return if your gross income** was at least . . . |
|---|---|---|
| Single | under 65 | $15,750 |
| 65 or older | 17,750 | |
| Married filing jointly*** | under 65 (both spouses) | $31,500 |
| 65 or older (one spouse) | 33,100 | |
| 65 or older (both spouses) | 34,700 | |
| Married filing separately | any age | $5 |
| Head of household | under 65 | $23,625 |
| 65 or older | 25,625 | |
| Qualifying surviving spouse | under 65 | $31,500 |
| 65 or older | 33,100 |
*If you were born on January 1, 1961, you are considered to be age 65 at the end of 2025. (If your spouse died in 2025 or if you are preparing a return for someone who died in 2025, see Pub. 501.)
**Gross income means all income you received in the form of money, goods, property, and services that isn’t exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Don’t include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2025, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 6a and 6b to figure the taxable part of social security benefits you must include in gross income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. But, in figuring gross income, don’t reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9.
***If you didn’t live with your spouse at the end of 2025 (or on the date your spouse died) and your gross income was at least $5, you must file a return regardless of your age.