Just to add to xmasbaby0 guidance...that it's true the IRS will not add a penalty IF you are owed a refund....but....you still have to pay a fee for not filing on time = around $200+.
If you OWE and are filing late you will have to pay late fee (escalates the longer you wait) + late penalty + interest (it compounds faster the longer you wait).
If you are in tough financial times, the IRS is actually very good about working out a payment plan with you based on your financial situation. Be sure you understand what your budget line items are (what you owe and how much you pay) so you don't work out a payment plan to IRS that leaves you short.
