The 2024 tax deadline is April 15, 2025

You must file your 2024 federal income tax return by April 15, 2025, unless you request an extension. This is the standard deadline for individual tax returns. If April 15 falls on a weekend or holiday, the deadline moves to the next business day — in 2025, April 15 is a Tuesday, so the deadline stays April 15.

The same April 15 deadline applies to most people filing federal taxes. State tax deadlines usually match the federal deadline, though a few states have different dates. If you owe taxes and do not file by the deadline, you will face penalties and interest charges on the unpaid amount, even if you request an extension.

If you are expecting a refund, there is no penalty for filing late — but you will not receive your refund until you file. The IRS will not send you a refund automatically.

Key Takeaways

  • The deadline to file your 2024 federal tax return is April 15, 2025, with no exceptions unless you request a formal extension.
  • If you owe taxes and miss the deadline, you will owe penalties and interest on top of what you already owe.
  • You can request a six-month extension to October 15, 2025, but an extension to file is not an extension to pay — you still owe taxes by April 15 if you expect to owe.
  • If you are expecting a refund, filing late does not cost you money, but you will not receive your refund until you file.
  • State tax deadlines usually match the federal deadline, though you should check your state's specific date.

How to request an extension if you cannot file by April 15

You can request a six-month extension, which moves your filing deadline to October 15, 2025. To request an extension, you file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) with the IRS. You can file Form 4868 on paper by mail, electronically through tax software, or through a tax professional.

An extension gives you more time to gather documents and prepare your return, but it does not give you more time to pay taxes you owe. If you expect to owe money, you should estimate what you will owe and pay it by April 15, 2025, even if you file your actual return later. If you do not pay by April 15 and you owe taxes, you will owe interest and penalties on the unpaid amount from April 15 forward.

If you file Form 4868 and pay all the taxes you expect to owe by April 15, you will not face penalties for filing your return late. You will only owe interest on any taxes that remain unpaid after April 15.

Penalties and interest if you miss the deadline

If you do not file your return by April 15, 2025, and you do not have an approved extension, the IRS charges a failure-to-file penalty. This penalty is usually 5 percent of the unpaid taxes for each month (or part of a month) that your return is late, up to a maximum of 25 percent. If you file more than 60 days late, the minimum penalty is $435 or 100 percent of the unpaid tax, whichever is smaller.

On top of the penalty, you owe interest on any unpaid taxes from April 15, 2025, until you pay. The interest rate changes quarterly and is set by the IRS. For 2024 taxes, interest accrues daily and compounds.

If you owe taxes and file late, you will also face a failure-to-pay penalty of 0.5 percent per month on the unpaid amount, up to 25 percent. This penalty applies in addition to the failure-to-file penalty if you both file late and pay late.

State tax deadlines for 2024 returns

Most states follow the federal deadline of April 15, 2025, for individual income tax returns. However, a few states have different dates or do not have income tax at all. If you live in a state with income tax, check your state's tax agency website to confirm the deadline for your state.

Some states allow you to request an extension at the same time you request a federal extension on Form 4868. Other states require a separate extension request. If you file a federal extension but your state requires a separate request, you must file both to avoid state penalties.

States that do not have income tax include Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in one of these states, you only need to file a federal return (if you meet the income requirements).

Who must file a return for 2024

You must file a federal tax return if your income exceeds a certain threshold. The threshold depends on your age, filing status, and type of income. For 2024, most people under 65 must file if their income is $14,600 or more. People 65 and older have a higher threshold, usually around $18,350.

Even if your income is below the threshold, you should file if you had taxes withheld from your paychecks or made estimated tax payments. Filing allows you to claim a refund of the taxes you paid. You should also file if you are claiming certain tax credits, such as the Earned Income Tax Credit or the Child Tax Credit.

Self-employed people must file if their net earnings from self-employment are $400 or more, regardless of other income. If you are unsure whether you must file, the IRS has a tool on its website to help you determine your filing requirement.

What documents you need to gather before April 15

Gather your documents as soon as you receive them in the mail or electronically. Most employers send W-2 forms (wage and salary income) by January 31. Banks and investment companies send 1099 forms (interest, dividends, and other income) by January 31. If you are self-employed, you will need records of your income and expenses.

You will also need documentation for any deductions or credits you plan to claim. This includes receipts for charitable donations, mortgage interest statements, property tax records, medical expense records, and childcare receipts. Keep these documents organized and accessible so you can file quickly if you need to.

If you do not receive a W-2 or 1099 by early February, contact the employer or financial institution directly. If you still do not receive it by mid-February, you can file your return using your best estimate and amend it later when the form arrives.

Frequently Asked Questions

What happens if I file my 2024 return after October 15, 2025?

If you file after October 15, 2025, without an approved extension, you will owe the failure-to-file penalty (5 percent per month, up to 25 percent) plus interest on any unpaid taxes. The IRS can also take collection action, including wage garnishment or bank levies, if you owe a large amount.

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

No. The IRS does not accept 2024 tax returns before January 1, 2025. You can prepare your return early if you have all your documents, but you cannot file it until the IRS opens the filing season, which is usually in late January or early February.

Do I need to file if I only have Social Security income?

It depends on how much Social Security you received and whether you have other income. If Social Security is your only income and it is below the filing threshold, you do not have to file. However, if you had taxes withheld or you have other income, you should file to claim a refund or report the other income.

What if I cannot pay my taxes by April 15?

File your return on time even if you cannot pay the full amount. The failure-to-file penalty is much larger than the failure-to-pay penalty. After you file, you can set up a payment plan with the IRS, request an offer in compromise, or explore other options. Contact the IRS or a tax professional to discuss your situation.

Does requesting an extension protect me from penalties?

An extension protects you from the failure-to-file penalty only if you file your return by October 15, 2025. It does not protect you from the failure-to-pay penalty if you owe taxes. You must pay any taxes you owe by April 15, 2025, to avoid interest and penalties on the unpaid amount.