Struggling to pay taxes?

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NEW YORK (CNNMoney.com) -- The clock is ticking down to April 15th. Just two days left to file your taxes. But what if you're out of a job or just strapped for cash and can't pay? Here's what you need to know.

1. File your taxes

First -- you have to file your taxes -- even if you can't pay.

Late filing, or not filing at all can increase your tax bill by 25% or more if you add in all those penalties and fees.

The IRS has taken special steps to work with taxpayers who are struggling. IRS Commissioner Douglas Shulman says that there will be people who just don't have the money. "The piece of advice I would give them: send in their tax return, even if you can't pay. Put a partial payment in, or if you really can't pay at all, send it in anyway and pick up the phone and call us and we'll work through that issue with you." So if you're in trouble, get on the phone with an IRS agent at 1-800-TAX-1040.

2. Reach out

Now -- let's just break down just what exactly the "nicer, gentler" IRS is going to implement this year. This is what you can expect.

IRS employees will have greater authority to suspend collection actions in certain hardship cases. You may be allowed to skip a payment or make a reduced payment. And finally, back taxes take a back seat to refinancing. So, if you have a tax lien on your home, you may still be able to refinance.

The bottom line here -- if you're in trouble, get on the phone with an IRS agent.

3. Know the rules

Job losses have hit 2.6 million Americans last year. That's the highest level in more than six decades. But keep in mind, you may still have to file.

The IRS requires anyone who received a W2 from their employer and made at least $8,950 (if you're single and under 65 years old), or made at least $400 if you're self employed, to file a tax return.

You must also pay tax on unemployment benefits. Next year, your first $2,400 of unemployment benefits is not taxed.

If you made over $600 doing freelance or contract work, you'll most likely be issued a 1099. If you made less than that amount, you're still responsible for reporting it as taxable income.

Finally, don't forget to deduct job-search expenses.

If you itemize, you can deduct what you spend on creating and mailing your resume, cell phone charges associated with your job search and the transportation and parking costs of going to an interview. Bear in mind, the value of your time or the cost of a new interview suit, briefcase or shoes for pounding the pavement cannot be deducted.