This gives you until October 15 to file without penalties. The IRS has extended (IR 2024205, IR2024209) the due dates for filing individual and business tax returns and making tax payments to February 3, 2025.The taxpayer is automatically provided a six-month extension of time to file. This is an extension of time to file, not to pay. Generally speaking, homeowners associations do have to file tax returns and pay taxes. Even if an HOA does not owe any taxes, a tax return is still necessary. October 15, 2018 is the last day for most people to file their personal tax returns for 2017, but some may have more time. Tax and Rev expands disaster filing extensions.