Lori Armenti, an IRS customer service representative, helps Francis Dutra, of Bristol, fill out his tax return.

The Providence Journal / Frieda Squires

PROVIDENCE — Francis E. Dutra could not make it to the Internal Revenue Service’s taxpayer assistance center on Westminster Street earlier this season because of health problems, he said.

Dutra, 60, of Bristol, said he has held a number of manufacturing jobs, and is currently out on disability.

But with the tax-filing deadline looming, he traveled to the IRS center on Monday because he wanted to take advantage of the IRS’ free tax-preparation and electronic-filing service.

Dutra is among millions of taxpayers nationwide who are working to meet Wednesday night’s filing deadline.

Taxpayers generally must file a return or face possible penalties, plus interest.

You may obtain a six-month extension — filing U.S. Form 4868 is one way to get it — to push the deadline off to Oct. 15.

But it is an extension for filing, not for paying; you must still pay what you owe by Wednesday night’s deadline, said Internal Revenue Service spokeswoman Peggy Riley.

Even if you cannot pay, at least file a return — or make arrangements to extend the deadline — to avoid the failure-to-file penalty, said Mark A. Luscombe, a lawyer, accountant and principal analyst for tax publisher CCH Inc., a Wolters Kluwer business.

That penalty is generally 5 percent per month of the tax you owe, to a maximum of 25 percent of your tax liability, he said.

If you do file, and have a balance due, try to pay at least something, because another penalty — the failure-to-pay penalty — amounts to one-half of 1 percent per month, to a maximum of 25 percent of your tax, Luscombe said.

If you cannot afford to pay your tax, you may make arrangements with the IRS to pay in installments.

Ruth Jacobs, 67, of East Providence, does not have to worry about late-filing or late-payment penalties. She visited the IRS’ walk-in center in Providence on Monday to get her return completed and filed electronically — at no charge.

“It’s easy and it’s faster and they really know” the rules, Jacobs said. Although she is retired from her full-time job as a medical office assistant, she holds a part-time job working in a school lunch program, and expects “a little refund” of the tax she paid last year, she said.

The IRS’ Providence office will stay open an extra hour Wednesday, until 5:30 p.m., to assist last-minute filers, said Angie Davol, group manager for the IRS taxpayer assistance center in Providence.

The office will also distribute forms and publications and answer taxpayer questions regarding federal income taxes, she said.

In addition, you may call the IRS’ toll-free customer-service line, at (800) 829-1040, to obtain answers to tax questions, or obtain forms and publications through the agency’s Web site:

www.irs.gov

You may also use the IRS Web site to gain access to software preparation programs that let you prepare and electronically file your return at no charge.

(You’re generally eligible to take advantage of the IRS “Free File” program if your adjusted gross income last year was $56,000 or less. Adjusted gross income is a figure found on the front of your federal return, toward the bottom. Use the figure on last year’s return as a rough guide.)

The Rhode Island Division of Taxation’s headquarters, on Smith Street in Providence, near the State House, will be open normal hours Wednesday, from 8:30 a.m. to 4 p.m., said Michael F. Canole, the agency’s chief of examinations.

Taxpayers can get help preparing their Rhode Island income-tax returns and property-tax relief claims, obtain answers to questions, and obtain forms and instructions, Canole said.

Those who need help preparing their Rhode Island returns should arrive by 3:30 p.m., he said.

Rhode Island resident and nonresident forms and instructions are available at the agency’s headquarters and on the agency’s Web site:

www.tax.ri.gov

If you have state income-tax questions, call the agency from 8:30 a.m. to 4 p.m. at (401) 574-8829.

ndowning@projo.com