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Yes, it’s after April 15th. However, “forgetting” to file isn’t fatal if it’s addressed quickly. This article is limited to individual Federal Tax filing requirements. State and cities may have additional tax filing requirements.

Question 1: Is filing Federal Tax Return required?
Not required  for self employed taxpayers with income under $400.00 OR
For taxpayers with taxable income (usually excluding Social Security) less than the standard deduction for their filing status (e.g. Single,  Head of Household, Married Filing Joint for the tax year)
Taxpayers not required to file may want to file a tax return:

1. If there are dependent children or persons living with the taxpayer.        Earned income credit and/or child tax credit may be available (free $!).
2. For refund of tax withheld.
3. To prevent a fraudulent tax return filing on taxpayer’s tax file.

Question 2: Is a refund anticipated?
There is no penalty for late filed returns for refund. Prompt filing=faster refund.

Question 3: Was a Federal Extension filed?
If so, the return paperwork filing deadline is extended to October 15. CAREFUL, tax payment due date is still April 15th. If payment has been overlooked, make payment now to minimize penalties and interest.

Question 4: If no Extension was filed and tax is due?
File quickly to minimize penalties and interest. The IRS will accept payments. An installment agreement (Form 9465) is not required if the bill is fully paid within four months. Send in payment every 30 days. Write on each payment the tax year and form paid (e. g. “2018 Form 1040”) and the last four digits of Social Security number. Interest will accrue until the bill is paid.

Question 5: What if no filing for multiple years with a potential tax bill?
If taxpayer hasn’t filed and there’s been no IRS contact, be wary.  Contact an attorney and get a good tax pro to help.
The IRS will eventually “find” non-filers.  Tax Evasion or Intentionally not filing tax returns (when required to do so) is a crime (remember Al Capone—Alcatraz?).  Non filers have no protection from the IRS assessment or collection processes (e. g. 3 year assessment and 10 year collection bar also known as the “statute of limitations”).
There are payment plans and programs available to address tax liabilities after returns are filed (e. g. streamlined payment plan, partial payment installment agreement, Offer in Compromise etc.). These payment options are NOT AVAILABLE to non-filers.
Ignored tax obligations don’t disappear. Get the issue addressed ASAP, preferably today.
Form more information see:IRS Payment Plans and The IRS Collection Process  see also  IRS Publication 594