Individuals: File a 2023 gift tax return (Form 709) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Individuals: File a 2023 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.