Tax Day 2024 and 2025

Tax Day in 2024 is Monday, April 15. In 2025, it falls on Tuesday, April 15. These dates are when individual federal income tax returns are due to the IRS unless you file for an extension or have a valid reason for a delay.

The IRS sets Tax Day as April 15 each year by default. However, when April 15 falls on a weekend or federal holiday, the deadline shifts to the next business day. For example, if April 15 lands on a Saturday, the deadline becomes Monday, April 17. If it lands on a Sunday, the deadline becomes Monday, April 17. If April 15 is a federal holiday like Emancipation Day (observed in Washington, D.C.), the deadline moves to the following business day.

State tax deadlines usually match the federal deadline, though a few states have different dates. You should check your state's tax authority website if you live outside the continental United States or in a territory, as rules can vary.

Key Takeaways

  • Federal Tax Day is April 15 unless that date falls on a weekend or federal holiday, in which case it moves to the next business day.
  • You must file your return or request an extension by the deadline to avoid penalties and interest on any taxes owed.
  • Filing an extension gives you until October 15 to submit your return, but does not extend the deadline for paying taxes you owe.
  • Most states follow the federal Tax Day deadline, though you should verify your state's specific date.
  • The IRS begins accepting returns in late January or early February each year, so you can file weeks before the deadline.

Why April 15 Is the Deadline

Congress set April 15 as Tax Day in 1954. Before that, the deadline was March 15. The shift to April 15 gave taxpayers and the IRS more time to process returns after the end of the calendar year on December 31.

The date has remained the same for over 70 years, though Congress has occasionally moved it when April 15 falls on a weekend or holiday. The IRS does not change the date arbitrarily — it only shifts when the calendar makes it necessary.

What Happens If You Miss the Deadline

If you do not file your return by Tax Day and do not have an extension, the IRS charges a failure-to-file penalty. This penalty is usually 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, interest also begins to accrue on the unpaid amount from Tax Day forward.

The penalty is smaller if you file late but do not owe taxes — in fact, there is no penalty if you are due a refund, even if you file years late. However, you lose the right to claim that refund after three years from the original Tax Day.

If you expect to owe money and cannot pay by Tax Day, you can still file your return on time and request a payment plan with the IRS. This stops the failure-to-file penalty and reduces the interest you owe.

Filing an Extension

You can request a six-month extension that moves your filing deadline to October 15. To do this, you file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) with the IRS. You can file this form on paper or electronically through tax software or a tax professional.

An extension gives you more time to gather documents and prepare your return, but it does not extend the deadline for paying taxes you owe. If you think you will owe money, you should estimate that amount and pay it by Tax Day even if you file an extension. Paying by the original deadline stops the failure-to-pay penalty and reduces interest charges.

You do not need a reason to request an extension — the IRS grants them automatically if you file Form 4868 by Tax Day. However, if you do not file the form by the deadline, you cannot get an extension.

When the IRS Starts Accepting Returns

The IRS does not accept returns on January 1. Filing season typically opens in late January or early February each year. The exact date varies because the IRS needs time to update its systems after the holidays and to receive updated tax forms from the government.

For 2024, the IRS began accepting returns on January 29. For 2025, filing season is expected to begin in late January, though the IRS will announce the exact date in December 2024. You can check the IRS website (irs.gov) for the official start date each year.

Filing early has advantages: you receive your refund faster, and you reduce the risk of identity theft or fraud using your Social Security number. However, you cannot file before the IRS opens filing season, even if you have all your documents ready.

State Tax Deadlines

Most states that have an income tax follow the federal Tax Day deadline of April 15. However, a few states have different dates or different rules. For example, some states may give you an automatic extension if you file a federal extension, while others require a separate state extension form.

If you live in a state with no income tax — such as Florida, Texas, Wyoming, or South Dakota — you do not file a state return, though you still file a federal return. If you live in a state with income tax but moved during the year, you may owe taxes to both your old state and your new state, and each may have its own deadline.

You should check your state's tax authority website or contact them directly if you are unsure about your state's deadline or rules.

Frequently Asked Questions

What if Tax Day falls on a weekend?

If April 15 falls on a Saturday, the deadline moves to Monday, April 17. If it falls on a Sunday, the deadline also moves to Monday, April 17. The IRS treats weekends the same way it treats federal holidays — by moving the deadline to the next business day.

Can I file my taxes before Tax Day?

Yes, you can file as soon as the IRS opens filing season in late January or early February. Filing early does not hurt you and may help you receive your refund sooner. However, you cannot file before the IRS begins accepting returns, even if you have all your documents.

Do I have to pay taxes by Tax Day if I file an extension?

An extension moves your filing deadline to October 15, but it does not extend the deadline for paying taxes you owe. You should pay any taxes you expect to owe by the original Tax Day (April 15) to avoid penalties and interest, even if you file an extension.

What if I cannot pay my taxes by Tax Day?

You can still file your return on time and request a payment plan with the IRS. This stops the failure-to-file penalty. You can set up a payment plan online through the IRS website, by phone, or through a tax professional. Interest and a small setup fee apply to the plan.

Do all states have the same tax deadline as the federal government?

Most states follow the federal deadline of April 15, but some have different rules or dates. A few states have no income tax at all. You should check your state's tax authority website to confirm your state's specific deadline and rules.