WASHINGTON (AP) – Millions of Americans wait until the last minute to file their taxes, and this year is no exception. Monday is Tax Day – the federal deadline for individual tax filing and payments. The IRS will receive tens of millions of last-minute filings electronically and through paper forms. Nina Tross at the National Society of Tax Professionals says if people haven’t filed their taxes by now, “they’re better off filing an extension.” But she says many people don’t realize that filing an extension “has zero effect,” so long as people are paid up on their income taxes by Tax Day. She adds that people are “better off extending than amending.”