9 in 10 tax professionals say clients commonly misunderstand tax extensions
With the Oct. 15 extended filing deadline approaching, tax professionals say one of the biggest challenges is not necessarily the return itself, but rather, helping taxpayers understand what an extension actually means.
In a September poll from the National Association of Tax Professionals (NATP), 90% of tax professionals surveyed said client misunderstandings about tax extensions are very or somewhat common.
At the center of the confusion is payment. Nearly half of respondents, 48%, said clients believe an extension gives them additional time to pay their tax bill. Another 23% said clients believe penalties and interest do not apply because they filed for an extension.
Combined, 70% of responses indicated a payment-related misconception.
The distinction matters: An extension gives most individual taxpayers additional time to file their federal income tax return, generally until Oct. 15, but it does not provide additional time to pay tax that was due by the original April filing deadline. The IRS continues to emphasize that distinction in its guidance for extension filers.
“Filing an extension can give taxpayers valuable additional time to get an accurate return completed, but it doesn’t change the original payment deadline,” said Tom O’Saben, EA, director of Tax Content and Government Relations at NATP. “By the time October arrives, tax professionals may still be helping clients work through payment questions while also trying to gather the information needed to finish the return.”
Missing and incomplete records continue to delay returns
Extension season challenges are not only about misunderstanding deadlines.
When practitioners were asked what is keeping extended returns from being completed, 30% identified missing income documents, while another 29% pointed to incomplete business, rental or side-income records.
Together, documentation and recordkeeping issues accounted for 59% of responses.
The finding echoes what NATP practitioners reported earlier in the 2026 filing season: Getting complete and accurate information from clients can be as significant a challenge as the technical work of preparing the return.
Waiting on a K-1, corrected brokerage statement or other tax documents can be outside a taxpayer’s control. In other situations, practitioners may still be waiting for business records, rental information or details about income that were not provided earlier in the year.
What tax professionals need most from extension clients
Practitioners were also clear about what would help them complete any remaining returns.
More than half (56%) said their biggest wish is that clients would send all remaining documents. Another 20% said they need clients to respond to outstanding questions.
Combined, 76% of respondents identified getting all of the needed information from the taxpayer is the most common issue.
That becomes increasingly important as the deadline approaches. About four in 10 respondents said their extension clients tend to finish their returns in late September or later, leaving less time to resolve missing information, clarify discrepancies or respond when a new issue surfaces.
What the September results tell us
The poll highlights a recurring challenge that extends beyond any single filing deadline: Tax compliance depends not only on understanding tax law, but also on taxpayers receiving clear information about their obligations and being able to provide practitioners with complete records.
Tax professionals experience the tax system alongside their clients every day and can identify where taxpayer communication, IRS processes and compliance expectations continue to create friction.
The September results point to several recurring needs: clearer taxpayer education about filing and payment deadlines, timely access to tax documents and information, and practical communication between taxpayers, practitioners and the IRS.
What extension filers should know before Oct. 15
Taxpayers who requested a federal filing extension should not wait until the deadline to determine whether they have everything needed to complete their return.
Before Oct. 15, taxpayers should:
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Confirm their tax professional has all remaining income and tax documents
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Respond to outstanding questions from their preparer as soon as possible
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Review business, rental, investment or side-income records for missing information
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Understand that an extension to file did not extend the original deadline to pay taxes owed
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Contact their tax professional promptly if they are still waiting for a document or are unsure whether their return is ready to file
About the September poll
NATP surveyed 253 tax professionals in September 2026 about their experiences with taxpayers who requested filing extensions and the issues practitioners are encountering ahead of the Oct. 15 deadline.
Results reflect the experiences of respondents and are not intended to represent all U.S. tax professionals.
NATP conducts recurring practitioner polling to identify emerging tax administration issues, better understand the experiences of tax professionals and taxpayers, and inform its education, government relations and advocacy work.
The National Association of Tax Professionals (NATP) is the largest nonprofit organization that works exclusively for tax professionals. We serve members through education, advocacy and community, providing the tools they need to navigate the tax code and the insights the media can trust.
Looking for a tax expert? Tom O’Saben, EA, director of tax content and government relations at NATP, is available for phone or video interviews to discuss federal tax topics, including tax law change and its implications, taxpayer issues, tax preparer regulation and more. To schedule an interview with O’Saben, contact [email protected] or [email protected].