For those taxpayers who have not filed their 2025 individual income tax form (1040 or 1040SR) because they do not owe tax:
If you do not owe tax or if your earnings do not require filing a return but taxes withheld amount to a refund, then you may file for the refund after April 15 without being assessed a penalty.
There are no penalty and no interest charges for late filing for a refund.
"There's no penalty for filing after April 15, if the IRS owes the taxpayer a refund. Taxpayers who choose not to file a tax return because they don't earn enough to meet the filing requirement may miss out on receiving a refund due to potential refundable tax credits, such as the Earned Income Tax Credit and Child Tax Credit," according to "If a refund is owed, consider filing a tax return" on the "Actions taxpayers should take if they missed April filing and payment deadline" page on the IRS website's News > IRS Tax Tips section (
https://www.irs.gov/newsroom/actions-taxpayers-should-take-if-they-missed-april-filing-and-payment-deadline).