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A tax return delivered to the IRS by U.S. mail after the due date is considered timely filed if the return was postmarked on or before the due date of the return. This rule includes postmarks supplied by any private delivery service designated by the Service. An income tax return postmarked April 15 and received by the IRS on April 19 is considered timely filed.

No. Estimated tax payments should not be combined and sent with or be included in checks or money orders for payment of federal income tax with your 1040 tax return. Mail your estimated tax payments separately to the address shown in the 1040-ES instructions.

No penalty for late filing or late paying will be charged when a refund is due to you. The penalty for late filing and late penalty is based upon the unpaid taxes as of the due date of the return.

Federal and state agencies refer to the IRS the names and social security numbers of taxpayers who are behind in their support payments, taxes, and loans. Your federal tax refund may not be refunded to you if you are delinquent in child support payments or you have a past due federal debt such as a student loan. Your refund may be used to pay other debts you owe.

Interest, compounded daily, is charged on any unpaid tax from the due date of the return until the date of payment. That rate is determined every 3 months. For 2013 the interest rate is 3%. In addition, if you filed on time but did not pay on time, you will generally have to pay a late payment penalty of one half of one percent of the tax owed for each month, or part of a month, that the tax remains unpaid after the due date, up to a maximum of 25%. The one half of one percent rate increases to one percent if the tax remains unpaid after several bills have been sent to you and the IRS issues a notice of intent to levy. If you owed tax and did not file on time, the penalty is even higher. The combined late filing and late payment penalty is 5% of the tax owed for each month, or part of a month, that your return was late, up to a maximum of 25%. If your return was over 60 days late, the minimum penalty is the smaller of $100 or 100 percent of the tax owed.

If you are not electronically filing, file Form 4868 with your payment to Dept of the Treasury, IRS P.O. Box 1302 Charlotte NC 28201-1302. Make your check or money order payable to the "United States Treasury". Do not send cash. Write your "social security number, daytime phone number and 2011, Form 4868" on your check or money order. Do not staple the check or money order to the form. File Form 4868 without your payment to Department of the Treasury IRS Austin TX 73301-0045.

File Form 4868 with your payment to Dept of the Treasury IRS PO Box 970028 St Louis MO 63197-0028 . Make your check or money order payable to the "United States Treasury". Do not send cash. Write your "social security number, daytime phone number and 2011 Form 4868" on your check or money order. Do not staple the check or money order to the form. File Form 4868 without payment to Dept of the Treasury IRS Kansas City MO 64999-0045.

File Form 4868 with your payment to Dept of the Treasury IRS PO Box 802503 Cincinnati OH 45280-2503. Make your check or money order payable to the "United States Treasury". Do not send cash. Write your "social security number, daytime phone number and 2011 Form 4868" on your check or money order. Do not staple the check or money order to the form. File Form 4868 without payment to Dept of the Treasury IRS Fresno CA 93888-0045.

File Form 4868 with your payment to Dept of the Treasury IRS PO Box 105050 Atlanta GA 30348-5050. Make your check or money order payable to the "United States Treasury". Do not send cash. Write your social security number daytime phone number and 2011 Form 4868 on your check or money order. Do not staple the check or money order to the form. File Form 4868 without payment to Dept of the Treasury IRS Atlanta GA 39901-0045.

For permanent residents of the V.I. Bureau of International Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.