The main federal income tax deadline is April 15

Federal income tax returns are due on April 15 of the year following the tax year you're reporting. If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. For the 2024 tax year, the deadline is April 15, 2025. For the 2025 tax year, it will be April 15, 2026.

This April 15 deadline applies whether you file on paper or electronically. The IRS considers a return filed if it's postmarked by midnight on April 15, or if you file electronically, if it's submitted by 11:59 p.m. Eastern Time on that date.

You can request an automatic extension that moves your deadline to October 15, but this extends only the time to file your return—not the time to pay taxes owed. If you owe money, interest and penalties begin accruing on April 16 if you haven't paid by then, even if you've filed for an extension.

Key Takeaways

  • Federal income tax returns are due April 15 of the following year, unless that date falls on a weekend or holiday.
  • An automatic extension moves your filing deadline to October 15, but you still owe taxes by April 15 or face penalties and interest.
  • Estimated tax payments are due four times per year if you're self-employed or have income not subject to withholding.
  • The IRS accepts returns filed electronically until 11:59 p.m. Eastern Time on the deadline, or postmarked by midnight if mailed.
  • State income tax deadlines often match the federal deadline, but some states have different dates you should verify separately.

When estimated tax payments are due

If you're self-employed, a contractor, or have income that doesn't have taxes withheld (such as investment income or rental income), you may need to make estimated tax payments four times per year. These payments are due on specific dates throughout the year, not all at once on April 15.

The four estimated payment due dates are: April 15 for income earned January through March; June 15 for income earned April through May; September 15 for income earned June through August; and January 15 of the following year for income earned September through December. If any of these dates falls on a weekend or holiday, the deadline moves to the next business day.

You calculate estimated taxes based on your expected income for the year. If you underpay, you may owe penalties when you file your annual return, even if you're owed a refund overall. The IRS provides Form 1040-ES to help you calculate what you should pay each quarter.

What happens if you miss the April 15 deadline

If you don't file by April 15 and haven't requested an extension, the IRS charges a failure-to-file penalty. This penalty is typically 5 percent of the unpaid tax for each month or part of a month that your return is late, up to 25 percent total. If you owe taxes and don't pay by April 15, a separate failure-to-pay penalty of 0.5 percent per month applies, plus interest on the unpaid amount.

Interest accrues daily on any unpaid taxes from April 16 onward. The interest rate is set quarterly and changes based on the federal short-term rate. For 2024, the rate is 8 percent per year, but this varies year to year.

If you're owed a refund, there's no penalty for filing late, but you won't receive your refund until you file. The IRS can hold your refund for up to three years if you don't claim it.

How to request a filing extension

To get an automatic six-month extension, file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) by April 15. You can file this form electronically through tax software, by mail, or by phone in some cases. Filing Form 4868 does not require IRS approval—it's automatic once you submit it.

When you file Form 4868, you should also pay any taxes you expect to owe. If you don't pay by April 15, penalties and interest apply to the unpaid amount even though your return isn't due until October 15. The extension covers only the filing deadline, not the payment deadline.

If you need more time after October 15, you can request a second extension, but this is less common and requires showing reasonable cause. Most people who need more time use the initial six-month extension.

State income tax deadlines

Most states that have an income tax align their deadline with the federal April 15 date. However, some states have different deadlines or different rules for extensions. A few states don't have income tax at all, so you would only file federal returns.

If you file a federal extension on Form 4868, most states automatically extend your state deadline as well. However, you should verify this with your state's tax agency, as a handful of states don't grant automatic extensions or have different extension periods.

State penalties and interest rates also vary. Some states charge higher penalties than the IRS for late filing or payment, so it's worth checking your state's specific rules rather than assuming they match federal rules.

Special situations that change your deadline

If you're a U.S. citizen or resident alien living abroad, you get an automatic two-month extension to June 15 without filing Form 4868. However, if you owe taxes, they're still due by April 15, and interest and penalties apply if you don't pay by then. You can request an additional four-month extension (to October 15) by filing Form 4868.

Military members stationed outside the United States get an automatic extension to June 15 as well. If you're a U.S. citizen abroad, you may also be subject to the Foreign Earned Income Exclusion, which affects how much of your income is taxable and may change what you owe.

If you file a joint return and one spouse dies before the April 15 deadline, the surviving spouse can still file a joint return for that year. The deadline remains April 15 unless an extension is filed.

Frequently Asked Questions

What if April 15 falls on a weekend?

The deadline automatically moves to the following Monday. If April 15 falls on a Friday, you have until that Friday. If it falls on a Saturday, the deadline is Monday. If it falls on a Sunday, the deadline is Monday. The IRS also observes federal holidays, so if Monday is a holiday, the deadline moves to Tuesday.

Do I have to pay taxes by April 15 if I file an extension?

Yes. An extension gives you until October 15 to file your return, but taxes owed are still due by April 15. If you don't pay by April 15, the IRS charges interest and penalties on the unpaid amount, even though your return isn't due until October 15. You should estimate what you owe and pay it by April 15 to avoid these charges.

What if I can't pay the full amount I owe by April 15?

You can set up a payment plan with the IRS. File your return on time (or request an extension) and pay whatever you can by April 15. The IRS offers short-term payment plans (120 days or less) with no setup fee, and long-term installment agreements with a setup fee. Interest and penalties still apply to unpaid amounts, but a payment plan prevents additional penalties for non-payment.

Do self-employed people file on a different schedule?

Self-employed people file their annual return on the same April 15 deadline as everyone else, but they also make estimated tax payments four times per year (April 15, June 15, September 15, and January 15). These quarterly payments are separate from your annual return and are due on their own schedule throughout the year.

Can I file my taxes before January 1?

No. The IRS doesn't accept returns for a tax year until mid-January, typically around January 20 to 29. This is because employers and financial institutions need time to send you forms like W-2s and 1099s, which you need to file accurately. You can prepare your return before January, but you cannot submit it to the IRS until the filing season opens.