When tax payments are due in 2024

The main federal income tax deadline for 2024 is April 15, 2025. This is when you file your 2024 tax return and pay any taxes owed. If you file by this date, you do not owe penalties or interest on the amount due.

If you cannot file by April 15, you can request a six-month extension, moving your deadline to October 15, 2025. An extension gives you more time to file, but it does not extend the time to pay taxes you owe — the IRS still expects payment by April 15 to avoid interest charges.

Self-employed people and business owners have different deadlines because they make quarterly estimated tax payments throughout the year rather than one lump sum in April. Employers also have separate payroll tax deadlines tied to when they pay employees.

Key Takeaways

  • Individual tax returns for 2024 are due April 15, 2025, and paying by this date avoids penalties and interest.
  • An extension to October 15, 2025 gives you more time to file, but taxes owed are still due April 15 to avoid interest.
  • Self-employed people make four quarterly estimated tax payments during the year on specific dates, not one payment in April.
  • Payroll taxes from employers are due on different schedules depending on how often employees are paid and the size of the payroll.
  • If you expect a refund, filing early means you receive your money sooner, though there is no penalty for filing later.

Quarterly estimated tax payments for self-employed people

If you are self-employed or have income that is not subject to withholding, you pay estimated taxes four times per year instead of waiting until April. These payments cover federal income tax, self-employment tax, and sometimes state taxes.

The four quarterly payment dates for 2024 are:

  • Q1 (January–March income): Due April 15, 2024
  • Q2 (April–May income): Due June 17, 2024
  • Q3 (June–August income): Due September 16, 2024
  • Q4 (September–December income): Due January 15, 2025

You calculate each quarter's payment based on your expected annual income. If your income changes during the year, you can adjust future payments. Missing a quarterly payment does not disqualify you from making the next one, but it does trigger interest and penalties on the unpaid amount.

Payroll tax deadlines for employers

Employers withhold federal income tax and payroll taxes from employee paychecks and must send those amounts to the IRS on a schedule. The schedule depends on the size of your payroll and how often you pay employees.

Most small employers use a semi-weekly schedule: payroll taxes are due the Wednesday or Friday following the pay period, depending on which day you pay employees. Larger employers may have different schedules. The IRS publishes a payroll tax calendar each year that shows exact dates for your business size.

Employers also file Form 941 (Employer's Quarterly Federal Tax Return) four times per year to report wages paid and taxes withheld. These quarterly returns are due the last day of the month following the end of each quarter — April 30, July 31, October 31, and January 31.

State and local tax deadlines

State income tax deadlines often follow the federal deadline of April 15, but some states have different dates. A few states do not have income tax at all. You need to check your specific state's tax authority website for the exact deadline in your state.

Local taxes (city or county income taxes) also vary by location. Some cities require payment by April 15, while others have different schedules. If you live or work in a city with local income tax, that city's tax authority will publish its own deadline.

If you file a federal extension, most states allow you to file your state return by the same October 15 date, but you should confirm this with your state tax authority. Paying state taxes by April 15 is still recommended to avoid interest, even if you file the return later.

What happens if you miss a deadline

If you do not pay by the deadline, the IRS charges interest on the unpaid amount starting the day after the deadline. The interest rate changes quarterly and is currently in the range of 8 percent per year, though this varies. You also face a failure-to-pay penalty of 0.5 percent of the unpaid tax per month, up to 25 percent total.

If you file your return late (without an extension), you face an additional failure-to-file penalty of 5 percent per month, up to 25 percent. Filing an extension before April 15 removes the failure-to-file penalty, even if you pay late.

If you cannot pay the full amount by April 15, you can set up a payment plan with the IRS. Short-term plans (120 days or less) have no setup fee. Long-term installment agreements have a setup fee that varies based on how you pay, but they let you spread payments over months or years.

Extensions and payment plans

An extension gives you until October 15, 2025 to file your return, but taxes owed are still due April 15, 2024 to avoid interest. You request an extension by filing Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) before April 15.

If you cannot pay by April 15, you can request a payment plan through the IRS. An installment agreement lets you pay in monthly installments. The IRS charges a setup fee (usually $31 to $225 depending on the payment method) and interest on the unpaid balance, but you avoid the failure-to-pay penalty if you stick to the plan.

You can request a payment plan online through the IRS website, by phone, or by mail. The IRS will tell you the monthly payment amount based on what you owe and how long you want to pay.

Refunds and early filing

If you expect a refund, there is no penalty for filing after April 15 — you simply receive your refund later. However, filing early means you get your money sooner. The IRS typically processes refunds within 21 days of receiving your return if you file electronically.

If you file on paper, processing takes longer — usually four to six weeks. Direct deposit is faster than a paper check. If you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit, the IRS does not issue your refund before February 15, even if you file in January.

Frequently Asked Questions

What if April 15 falls on a weekend or holiday?

If April 15 falls on a Saturday or Sunday, the deadline moves to the next business day (usually Monday). If it falls on a federal holiday, the deadline moves to the next day that is not a holiday or weekend. In 2025, April 15 is a Monday, so the deadline is April 15.

Do I need to pay estimated taxes if I have a job with withholding?

No. Estimated taxes are only for income that is not subject to withholding — self-employment income, rental income, investment income, and similar sources. If your employer withholds taxes from your paycheck, you do not make quarterly payments.

Can I pay my taxes online?

Yes. The IRS accepts online payments through IRS Direct Pay (free), the Electronic Federal Tax Payment System (EFTPS), or approved payment processors. You can also pay by credit card or debit card, though the processor charges a fee. Mailing a check is also an option.

What if I owe taxes but cannot pay the full amount?

You can set up an installment agreement with the IRS to pay over time. Short-term plans (under 120 days) have no fee. Long-term plans charge a setup fee and interest on the unpaid balance. You can request a plan online, by phone, or by mail before or after the deadline.

Do state taxes have the same deadline as federal taxes?

Most states follow the April 15 federal deadline, but some have different dates. Check your state's tax authority website for the exact deadline. If you file a federal extension, most states allow you to file by October 15 as well, but confirm with your state first.