Tax Time Guide: Resolve Tax Issues, File Early, Manage Payments

IR-2026-41, March 26, 2026

WASHINGTON — Taxpayers who owe taxes or have not yet filed can benefit from acting early. Taking the steps outlined below can help limit penalties and interest, prevent delays, and make it easier to resolve tax issues.

This Tax Time Guide focuses on what to do now.

Step 1: Prepare to file your return

Before filing, taxpayers should review their return to ensure all income is reported and deductions are claimed correctly, including any deductions reported on Schedule 1-A.

Taxpayers should keep records that support the amounts on their returns, such as pay statements or other documentation.

Step 2: Review your return before filing

Taxpayers who have not yet filed required returns should file as soon as possible, even if they cannot pay the full amount they owe. Filing allows taxpayers to:

• Claim available deductions and credits
• Reduce failure-to-file penalties
• Access payment and resolution options Electronic filing remains the fastest and most accurate way to submit a return. The IRS encourages taxpayers to file electronically to ensure timely delivery of their returns.

Another reason to e-file is that taxpayers don’t need to be concerned about whether their return is timely postmarked. A paper tax return is treated as filed on the date it is postmarked. The Postal Service reaffirmed through a recent announcement that the postmark might be later than the date that an item is dropped in a mailbox. Taxpayers who file a paper return on the deadline, however, can request a manual postmark at post offices during business hours.

Step 3: Make a payment, even if it is partial

Taxpayers who owe taxes are encouraged to pay as much as they can by the deadline. Paying even part of the balance can reduce penalties and interest. Electronic payment options are available through IRS.gov.

Step 4: Set up a payment plan, if needed

Taxpayers who cannot pay their full balance may qualify for a payment plan. Many taxpayers can:

• Request an installment agreement online
• Choose a payment schedule that fits their situation Setting up a payment plan early can help prevent balances from growing.

Step 5: Respond promptly to IRS notices

Taxpayers who receive an IRS notice should read it carefully and respond by the date listed. Notices may request:

• Payment
• Additional information
• Action to correct an issue Responding promptly can help avoid further penalties or delays.

Step 6: Use online tools

IRS online tools allow taxpayers to securely manage tax matters without calling or visiting an IRS office. Helpful tools include:

• IRS Individual Online Account to view balances, make payments, and manage payment plans.
• Where’s My Refund? to check refund status.
• Direct Pay to make payments.
• IRS Document Upload Tool to securely and quickly send information in response to an IRS notice or letter, but not for submitting tax returns. Using these tools can save time and provide faster answers.

Act early

Acting early gives taxpayers more options and flexibility. Waiting can lead to additional penalties, interest, and delays.

More information and tools are available anytime on IRS.gov.