The IRS extended the deadline for filing tax returns this year, but that may not be enough for some taxpayers who will be unable to pay the amount owed. However, it's almost always better to file your returns timely even if you can't afford to pay. You avoid the penalty for filing the tax return late, which is 5% for the first five months late. Further, you may be able to persuade the IRS to settle for less if you really can't pay. Help is available for these type of problems, at low-income taxpayer clinics that don't charge fees for their services.