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

The deadline to file your federal tax return and pay any taxes owed is April 15. If April 15 falls on a Saturday or Sunday, the deadline moves to the following Monday. If a federal holiday falls on April 15 or the Monday after, the IRS pushes the deadline to the next business day. In 2024, April 15 was a Monday, so that was the deadline. In 2025, April 15 is a Monday as well.

This deadline applies whether you file on paper or electronically. The IRS considers your return filed on the date it receives it if you mail it, or on the date you transmit it if you file online. If you mail a paper return, the postmark date counts — so you must mail it by April 15, not receive it by April 15.

You must also pay any tax you owe by April 15. If you cannot pay in full, you can still file on time and set up a payment plan with the IRS, which stops penalties for late payment from growing as quickly.

Key Takeaways

  • The federal tax deadline is April 15 each year, moving to the next business day only if that date is a weekend or federal holiday.
  • Filing electronically is faster and more secure than mailing a paper return, and the IRS accepts e-filed returns until midnight in your time zone.
  • If you cannot pay by April 15, file anyway and request a payment plan; waiting to file costs you more in penalties and interest.
  • You can request a six-month extension to file, but this extends only the filing deadline, not the payment deadline — taxes owed are still due April 15.
  • State tax deadlines usually match the federal deadline, but a few states have different dates; check your state tax agency website to confirm.

What happens if you miss the April 15 deadline

If you do not file by April 15 and do not have an extension, the IRS charges a failure-to-file penalty. This penalty is usually 5% of the unpaid tax for each month or part of a month that your return is late, up to 25% total. If you owe tax, this penalty is added on top of what you already owe, plus interest that accrues daily.

If you file late but paid tax through withholding or estimated payments during the year, you may still receive a refund. The IRS will not penalize you for filing late if you are owed a refund, because you do not owe them money. However, you will not receive your refund until you file.

The longer you wait to file after April 15, the more interest and penalties accumulate. Filing even a few months late costs significantly more than filing on time and setting up a payment plan if needed.

How to request a filing extension

You can request a six-month extension to file your return, moving the deadline from April 15 to October 15. 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 this form on paper, by mail, or electronically through tax software or the IRS website.

An extension to file does not extend the deadline to pay. If you owe tax, it is still due April 15. If you do not pay by April 15, you owe interest and penalties on the unpaid amount, even if you have an extension to file. The extension only gives you more time to gather documents and prepare your return.

You must file Form 4868 by April 15 to receive the extension. If you file it after April 15, the IRS may not grant it. If you are out of the country on April 15, you may be may have access to to an automatic two-month extension, but you must file Form 4868 or a statement with your return explaining why you were abroad.

State tax deadlines and variations

Most states that have an income tax use the same April 15 deadline as the federal government. However, a few states have different dates. Some states allow you to file by the federal deadline even if they have an earlier state deadline, as long as you file your federal return on time. A handful of states do not have income tax at all.

If you live in a state with income tax, check your state tax agency website to confirm the deadline for that year. State extensions usually follow the federal extension — if you file Form 4868 with the IRS, you typically receive an extension from your state as well, but you should verify this with your state agency.

If you live in one state but work in another, you may owe tax to both. Each state has its own rules about who must file and what income counts. The state where you live usually has priority, but you should check both state websites or consult a tax professional if you work across state lines.

Penalties and interest for late payment

If you owe tax and do not pay by April 15, the IRS charges a failure-to-pay penalty of 0.5% of the unpaid tax per month, up to 25% total. You also owe interest on the unpaid amount, calculated daily from April 15 until you pay. The interest rate changes quarterly and is set by the IRS based on the federal short-term rate.

These penalties and interest are separate from each other and stack on top of the tax you owe. For example, if you owe $1,000 and pay six months late, you owe the $1,000 plus the failure-to-pay penalty (3% of $1,000) plus interest for six months. The longer you wait, the more you owe.

If you file late and pay late, you owe both the failure-to-file penalty and the failure-to-pay penalty. Filing on time but paying late costs less than filing and paying both late.

Payment plans and what to do if you cannot pay

If you cannot pay the full amount by April 15, you can set up a payment plan with the IRS. You can request a short-term extension (up to 180 days) to pay, or a long-term installment agreement that lets you pay over months or years. To set up a plan, you can call the IRS at 1-800-829-1040, use the IRS website, or work with a tax professional.

Setting up a payment plan does not erase penalties and interest, but it stops the failure-to-pay penalty from growing as quickly. You still owe interest on the unpaid balance, but the penalty is reduced if you enter into an agreement. Filing on time and requesting a payment plan is always better than not filing and not paying.

If you cannot afford to pay even with a plan, you may be able to request an Offer in Compromise, which lets you settle your tax debt for less than you owe. This is difficult to obtain and requires detailed financial documentation, but it is an option if your circumstances are severe.

Frequently Asked Questions

What if April 15 falls on a weekend?

The deadline moves to the following Monday. If a federal holiday falls on that Monday, the deadline moves to Tuesday. The IRS website publishes the exact deadline each year, so you can confirm the date for your tax year.

Can I file my taxes early?

Yes. You can file your return as soon as you have all your documents, usually starting in late January or early February. Filing early means you receive your refund sooner if you are owed one, and it gives you time to address any errors before the April 15 deadline.

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 below which you do not have to file. However, if tax was withheld from your paychecks, you should file to claim a refund. Check the IRS website or use the IRS Interactive Tax Assistant to determine whether you must file.

If I file an extension, do I still have to pay by April 15?

Yes. An extension to file does not extend the payment deadline. If you owe tax, you must pay by April 15 or set up a payment plan. Filing the extension form only gives you until October 15 to submit your return.

What if I owe both federal and state taxes?

Both are due by April 15 (or your state's deadline if different). You file separate returns for federal and state tax. If you request a federal extension, you usually receive a state extension as well, but confirm with your state tax agency. Payment deadlines are separate, so you may owe both by April 15 even with a filing extension.