The standard deadline is April 15 of the year after you earn the income

If you file a federal tax return, it is due on April 15 unless that date falls on a weekend or federal holiday. When April 15 is a Saturday, Sunday, or holiday, the deadline moves to the next business day. This applies to most individual filers, including self-employed people and those with business income.

The deadline is the same whether you file on paper or electronically. Mailing your return does not extend the deadline — the IRS uses the postmark date, not the arrival date. If April 15 passes and you have not filed, penalties and interest begin to accrue on any taxes owed.

Key Takeaways

  • The standard federal tax deadline is April 15 of the following year, unless that date falls on a weekend or holiday.
  • Filing electronically does not change the deadline, and mailing your return does not extend it — only the postmark date matters.
  • You can request a six-month extension by filing Form 4868, but this extends only the filing deadline, not the payment deadline.
  • If you owe taxes, paying by April 15 stops interest and penalties from growing, even if you file your return later.
  • State tax deadlines often match the federal deadline but vary by state — check your state's tax authority website for the exact date.

How to request a six-month filing extension

You can file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) to push your filing deadline to October 15. This extension is automatic — you do not need permission from the IRS. You can file Form 4868 electronically through tax software, by mail, or by phone.

Filing an extension does not extend the payment deadline. If you owe federal income tax, it is still due on April 15. If you do not pay by April 15, the IRS charges interest and failure-to-pay penalties on the unpaid balance, even if your return is not filed until October. To avoid these charges, estimate what you owe and pay it by April 15, then file your actual return later.

You must file Form 4868 by April 15 to receive the extension. Filing it after April 15 does not grant you the extension retroactively.

What happens if you miss the April 15 deadline

If you do not file by April 15 and have not requested 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 the return is late, up to 25 percent. Interest also accrues on any unpaid tax at a rate set quarterly by the IRS — currently around 8 percent annually, though this changes.

If you are owed a refund, there is no penalty for filing late, but you will not receive your refund until you file. The IRS does not pay interest on refunds that arrive after the original deadline.

If the IRS files a return on your behalf because you did not file, it will not include deductions or credits you are may have access to to, and you will owe more tax than you actually should. Filing your own return, even years late, usually results in a smaller bill.

State tax return deadlines

Most states that have an income tax use the same April 15 deadline as the federal government. However, some states have different dates or different rules. A few states do not have an income tax at all, so no state return is required.

If you file a federal extension on Form 4868, most states automatically extend your state deadline to match. Some states require a separate extension form. Check your state's tax authority website or call their helpline to confirm the deadline and whether a federal extension covers your state return.

If you live in one state but work in another, you may owe tax to both. Each state has its own deadline and rules. Some states offer credits for taxes paid to other states to prevent double taxation.

Self-employed and business owner deadlines

Self-employed people and business owners file on the same April 15 deadline as W-2 employees. However, if you operate as a partnership, S corporation, or C corporation, your business may have a different deadline than your personal return.

Partnerships and S corporations typically file by March 15 (or six months after the end of their tax year if they use a fiscal year other than the calendar year). C corporations file by April 15 if they use a calendar year, or by the 15th day of the fourth month after their tax year ends if they use a fiscal year. You then report your share of business income on your personal return, which is still due April 15.

If you are self-employed, you may also owe estimated quarterly tax payments on January 15, April 15, June 15, and September 15. These are separate from your annual return deadline.

Amended returns and late filings

If you filed a return but need to correct it, you file Form 1040-X (Amended U.S. Individual Income Tax Return). There is no deadline to file an amended return, but the IRS generally will not process one filed more than three years after the original deadline. If you are owed a refund from an amended return, you must file within three years to claim it.

If you have not filed a return for a past year, you can still file it now. The IRS will charge penalties and interest on any unpaid tax, but filing is still worth doing if you are owed a refund or if the IRS has already begun collection action.

Frequently Asked Questions

What if April 15 falls on a Saturday or Sunday?

The deadline moves to the next business day. If April 15 is a Saturday, the deadline is Monday, April 17. If it is a Sunday, the deadline is Monday, April 16. If April 15 is a federal holiday (rare), the deadline moves to the next day that is not a weekend or holiday.

Does filing an extension give me more time to pay taxes?

No. Form 4868 extends only the filing deadline to October 15. Taxes owed are still due April 15. If you do not pay by April 15, interest and penalties begin to accrue on the unpaid amount, even if you file your return in October.

What if I cannot pay by April 15?

Contact the IRS to set up a payment plan. You can request an installment agreement online, by phone, or by mail. The IRS charges a setup fee and interest on the unpaid balance, but a payment plan stops the failure-to-pay penalty from growing as long as you make your payments on time.

Do I have to file if I did not earn much income?

It depends on your income level and filing status. The IRS sets a threshold each year — if your income is below it, you are not required to file. However, if taxes were withheld from your paychecks, filing may result in a refund even if you are not required to file. Check the IRS website or a tax professional to determine whether you must file.

Can the IRS extend the deadline for me automatically?

No. You must request an extension by filing Form 4868. The IRS does not grant extensions automatically. If you do not file the form by April 15, you do not receive an extension, and penalties apply if your return is late.