Federal income tax returns are due April 15 each year, unless that date falls on a weekend or holiday

The standard deadline for filing your federal income tax return is April 15. If April 15 falls on a Saturday, Sunday, or federal holiday, the deadline moves to the next business day. In 2024, April 15 was a Monday, so the deadline was April 15. In 2025, April 15 is a Monday, so the deadline is April 15. The IRS publishes the exact deadline each year on its website.

This deadline applies whether you owe taxes or expect a refund. Filing late carries penalties and interest charges, even if you are owed money. The penalty for filing late is usually 5% of unpaid taxes for each month or part of a month the return is late, up to 25% total. Interest accrues daily on any taxes you owe.

You can request a six-month extension to file, which moves your deadline to October 15. An extension gives you more time to gather documents and prepare your return, but it does not extend the deadline to pay taxes you owe. If you expect to owe money, you should pay by April 15 even if you file an extension, or you will owe interest and penalties on the unpaid amount.

Key Takeaways

  • Federal income tax returns are due April 15 each year, or the next business day if April 15 falls on a weekend or holiday.
  • Filing an extension moves your deadline to October 15, but you must still pay any taxes owed by April 15 to avoid interest and penalties.
  • Estimated tax payments are due four times per year if you are self-employed or have income not subject to withholding.
  • State income tax deadlines usually match the federal deadline, but some states have different dates or no income tax at all.
  • Payroll tax deposits and quarterly filings have their own schedules separate from individual income tax deadlines.

Estimated tax payments for self-employed people and other non-wage earners

If you are self-employed, a freelancer, or have income that is not subject to withholding (such as rental income or investment income), you may need to make estimated tax payments four times per year. These payments cover federal income tax and self-employment tax on income you earn throughout the year.

The four estimated payment deadlines are April 15, June 15, September 15, and January 15 of the following year. If any of these dates falls on a weekend or holiday, the deadline moves to the next business day. You can pay estimated taxes online through the IRS website, by mail, or through your bank.

You do not have to make estimated payments if your expected tax liability is less than $1,000 for the year, or if you had no tax liability in the prior year. However, if you do not pay estimated taxes when required and owe more than $1,000 at tax time, you will owe a penalty for underpayment, even if you ultimately pay all the taxes you owe.

State income tax deadlines

Most states that have an income tax use the same April 15 deadline as the federal government. However, some states have different deadlines or different rules about extensions. A few states—including Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming—do not have a state income tax at all.

If you live in a state with income tax, check your state's tax authority website for the exact deadline and any state-specific rules. Some states allow an automatic extension if you have a federal extension, while others require a separate state extension request. State penalties for late filing and late payment are usually similar to federal penalties but vary by state.

Payroll tax deadlines for employers and self-employed people

If you run a business and have employees, you must deposit payroll taxes (income tax withheld from employee paychecks, Social Security tax, and Medicare tax) on a schedule set by the IRS. Deposit schedules are usually either semi-weekly or monthly, depending on the size of your payroll. The IRS assigns your deposit schedule based on your total tax liability in a lookback period.

Self-employed people who have employees must also file Form 941 (Employer's Quarterly Federal Tax Return) four times per year, on the same schedule as estimated payments: April 15, June 15, September 15, and January 15. Failure to deposit payroll taxes on time results in penalties that can be steep—6% to 15% of the unpaid amount, depending on how late the payment is.

If you are self-employed with no employees, you do not file Form 941. Instead, you report self-employment tax on your individual income tax return using Schedule SE.

What happens if you miss a deadline

If you miss the April 15 deadline without filing an extension, the IRS will charge you a failure-to-file penalty. This penalty is 5% of unpaid taxes for each month or part of a month your return is late, up to 25%. You will also owe interest on any unpaid taxes, calculated daily from the original due date.

If you file your return but do not pay the taxes you owe by April 15, you will owe a failure-to-pay penalty of 0.5% per month, up to 25%, plus interest. If you both file late and pay late, the failure-to-file penalty is reduced by the failure-to-pay penalty to avoid double-counting.

If you cannot pay by April 15, you can request a payment plan from the IRS. Short-term plans (120 days or less) are free. Long-term installment agreements have a setup fee and monthly interest and penalties, but they stop the IRS from taking collection action as long as you make your payments on time.

How to request a filing extension

To request a six-month extension to file your federal return, you can 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 through a tax professional. Filing Form 4868 is free and does not require the IRS to approve your request—the extension is automatic if you file the form on time.

When you file Form 4868, you must estimate your tax liability and pay any taxes you expect to owe. If you do not pay by April 15, you will owe interest on the unpaid amount from April 15 to the date you pay, even though your filing deadline is October 15. The extension only extends the time to file, not the time to pay.

Frequently Asked Questions

What if April 15 falls on a weekend?

If April 15 falls on a Saturday, the deadline moves to Monday, April 17. If April 15 falls on a Sunday, the deadline moves to Monday, April 16. If April 15 falls on a federal holiday, the deadline moves to the next business day. The IRS announces the exact deadline each year.

Do I need to file if I did not earn much money?

You must file if your income exceeds the standard deduction for your filing status and age. The standard deduction varies by year and filing status. Even if you do not have to file, you may want to file to claim a refund of taxes withheld or to claim tax credits like the Earned Income Tax Credit.

Can I file my taxes early?

Yes. The IRS begins accepting returns in late January each year. Filing early can help you get a refund sooner if you are owed money. However, if you are waiting for a form like a W-2 or 1099, you cannot file until you receive it.

What if I owe money and cannot pay by April 15?

You can request a payment plan from the IRS. Short-term plans (120 days or less) have no setup fee. Long-term installment agreements have a setup fee and monthly interest, but they allow you to pay over time without the IRS taking collection action.

Do I need to file state taxes if I file federal taxes?

Only if your state has an income tax. Nine states have no income tax. If you live in a state with income tax, you must file a state return if your income exceeds your state's threshold, which is usually similar to the federal standard deduction.