The main tax deadline for 2024 is April 15, 2025

If you are a U.S. citizen or resident alien, your federal income tax return for the 2024 tax year is due on Monday, April 15, 2025. This is the date your return must reach the IRS — either postmarked by mail or submitted electronically. If you owe taxes, payment is also due by this date to avoid penalties and interest.

The IRS does not extend this deadline automatically. If you cannot file by April 15, you must request a filing extension before that date. An extension gives you until October 15, 2025 to file your return, but it does not extend the deadline to pay taxes you owe — those are still due April 15.

Different rules apply if you are self-employed, a business owner, or have estimated tax payments due throughout the year. Those deadlines fall on different dates and are covered separately below.

Key Takeaways

  • Your 2024 tax return is due April 15, 2025, whether you file by mail or electronically.
  • If you owe taxes, payment must arrive by April 15, 2025 — an extension to file does not extend the payment deadline.
  • Self-employed people and those with quarterly income must pay estimated taxes on four dates throughout the year, with the first 2024 payment due April 15, 2025.
  • Penalties and interest begin accruing immediately if you miss the payment deadline, even if you file an extension.
  • The IRS offers payment plans and other options if you cannot pay the full amount by April 15.

Estimated tax payments for self-employed and quarterly filers

If you are self-employed, own a business, or receive income that is not subject to withholding (such as rental income or investment income), you must pay estimated taxes four times per year instead of waiting until April. These payments cover both federal income tax and self-employment tax.

The four due dates for 2024 estimated taxes are:

  • April 15, 2025 (for income earned January 1 through March 31, 2024)
  • June 16, 2025 (for income earned April 1 through May 31, 2024)
  • September 15, 2025 (for income earned June 1 through August 31, 2024)
  • January 15, 2026 (for income earned September 1 through December 31, 2024)

You calculate estimated taxes based on your expected income for the year. If you underpay, you may owe penalties even if you are due a refund when you file your full return. The IRS provides Form 1040-ES to help you calculate the correct amount.

What happens if you miss the April 15 deadline

If your return is not filed and taxes are not paid by April 15, 2025, the IRS begins charging penalties and interest immediately. The failure-to-file penalty is 5% of the unpaid tax per month (up to 25%), and the failure-to-pay penalty is 0.5% per month. Interest accrues daily at a rate set quarterly by the IRS.

These penalties apply even if you have a valid reason for missing the deadline. The only way to avoid them is to file an extension request before April 15 or to pay at least 90% of your 2024 tax liability by the deadline. Paying something, even if not the full amount, reduces the failure-to-pay penalty.

If you owe a large amount and cannot pay it all at once, you can set up a payment plan with the IRS. Short-term plans (120 days or less) have no setup fee, while long-term installment agreements charge a fee that varies based on how you pay (online, by phone, or by mail).

How to request a filing extension

To extend your filing deadline from April 15 to October 15, 2025, you must file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) before April 15. You can file this form electronically through tax software, by mail, or by phone.

Filing an extension does not give you extra time to pay taxes owed. If you expect to owe money, you should pay as much as you can by April 15 to minimize penalties. The extension only postpones the filing deadline, not the payment deadline.

An extension is automatic once you file Form 4868 — the IRS does not have to approve it. However, you must file the form on time. If you miss April 15 without filing an extension, you cannot file one after that date.

State and local tax deadlines

Most states that have an income tax follow the same April 15 deadline as the federal government. However, some states have different dates or different rules for extensions. A few states do not have income tax at all.

If you live in a state with income tax, check your state's tax agency website for the exact deadline and any state-specific rules. Some states allow you to file a federal extension and automatically extend your state deadline, while others require a separate state extension form.

Local taxes (such as city income taxes in some areas) may have their own deadlines as well. These are less common but do exist in certain cities and counties.

Special circumstances that change your deadline

If you are a U.S. citizen or resident alien living outside the United States on April 15, 2025, you automatically get an extension until June 15, 2025 to file and pay. You do not need to file Form 4868, but you must attach a statement to your return explaining that you may have access to for this extension.

If you are in the military and stationed outside the United States, you also get an automatic extension until June 15. Active duty military members may get additional time in certain situations — check with your military tax office for details.

If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. In 2025, April 15 is a Monday, so the deadline is April 15 with no shift.

Payment methods and where to send your return

You can file your 2024 return electronically or by mail. Electronic filing is faster and reduces errors — most tax software handles this automatically. If you mail your return, it must be postmarked by April 15, 2025.

For payment, you have several options: pay online through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), pay by credit or debit card through an IRS-approved payment processor, or include a check with your mailed return. Paying electronically is faster and gives you immediate confirmation.

If you are due a refund, you do not have a deadline to file — you can file anytime and the IRS will process your refund. However, the IRS typically closes refund claims after three years, so filing sooner is better if you are owed money.

Frequently Asked Questions

Do I have to file a return if I did not earn much income in 2024?

Whether you must file depends on your income level, age, and filing status. The IRS sets minimum income thresholds each year. Even if you are not required to file, you may want to file anyway if you had taxes withheld from paychecks or are due a refund. Check the IRS website or use their interactive tool to determine whether you must file.

What if I cannot pay my taxes by April 15?

You can set up a payment plan with the IRS, pay in installments, or request an offer in compromise if you cannot pay the full amount. You should still file your return on time even if you cannot pay — filing late carries a larger penalty than paying late. Pay whatever you can by April 15 to reduce penalties.

Can I file my 2024 return before January 1, 2025?

No. The IRS does not begin processing 2024 returns until late January 2025. If you file before then, the IRS will reject your return. Tax software will prevent you from filing too early, but if you mail a paper return, it will be returned.

What if I filed an extension but forgot to file by October 15?

You will owe the failure-to-file penalty for the months after October 15 until you file. The penalty is 5% of unpaid tax per month. Interest also continues to accrue. File as soon as possible to stop the penalty from growing, and contact the IRS about a payment plan if you owe a large amount.

Does filing an extension protect me from penalties if I owe taxes?

No. An extension only postpones the filing deadline. The payment deadline remains April 15, 2025. If you do not pay by then, you owe failure-to-pay penalties and interest, even with an extension. Pay what you can by April 15 to minimize these charges.