The U.S. income tax is a pay-as-you-go system. The law requires most employees and self-employed business owners to pay at least 90% of their taxes long before the April due date.
This year, the due date for 2021 tax returns for most taxpayers is April 18, 2022 (April 19 for residents of Maine and Massachusetts). Filing deadlines may also be delayed for victims of federally declared disasters. Taxpayers can request a six-month extension to file their returns, but that doesn’t delay the requirement to pay what they owe.
