The main 2024 tax deadline is April 15, 2024

For most people, the deadline to file your 2024 federal income tax return is Monday, April 15, 2025. This is when your return must reach the IRS, whether you file by mail or electronically. If you owe taxes, payment is also due by this date.

The deadline applies to individual returns, joint returns, and most business returns. State income tax deadlines usually match the federal deadline, though a few states have different dates — check your state's tax authority website to confirm.

If April 15 falls on a weekend or holiday, the deadline moves to the next business day. In 2025, April 15 is a Monday, so there is no shift.

Key Takeaways

  • The 2024 tax return deadline is April 15, 2025, for federal returns and most state returns.
  • You can request a six-month extension by filing Form 4868 with the IRS before the deadline, which moves your filing date to October 15, 2025, but does not extend the payment deadline.
  • If you expect a refund, there is no penalty for filing late, though you will not receive your money until you file.
  • Estimated quarterly tax payments for self-employed people and certain business owners have separate deadlines throughout the year.
  • Some people — military members stationed overseas, US citizens living abroad, and certain disaster victims — may have automatic extensions without filing Form 4868.

How to request a six-month filing extension

You can push your filing deadline to October 15, 2025 by filing Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS. You do not need a reason to request an extension, and the IRS grants it automatically if you file the form on time.

File Form 4868 before April 15, 2025. You can submit it electronically through tax software, by mail, or through a tax professional. If you file electronically, you get confirmation immediately. If you mail it, send it early enough that it arrives before the deadline.

Important: an extension to file is not an extension to pay. If you owe taxes, they are still due April 15, 2025. If you do not pay by that date, you will owe interest and penalties on the unpaid amount, even if you have an extension to file. Pay what you estimate you owe by April 15 to avoid these charges.

What happens if you miss the April 15 deadline without an extension

If you do not file by April 15 and have not filed Form 4868, the IRS will charge you a failure-to-file penalty. The 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 taxes and do not pay by April 15, you also owe a failure-to-pay penalty of 0.5% per month, plus interest on the unpaid amount. These charges add up quickly, so filing late is expensive.

If you are owed a refund, there is no penalty for filing late. However, you cannot receive your refund until you file your return. The IRS will not send you money without a filed return, no matter how long you wait.

Quarterly estimated tax deadlines for self-employed people and businesses

If you are self-employed or own a business, you may need to pay estimated taxes four times a year instead of once. These quarterly payments are due on specific dates throughout the year, not on April 15.

The 2024 estimated tax payment dates are:

  • April 15, 2024 — for income earned January 1 through March 31
  • June 17, 2024 — for income earned April 1 through May 31
  • September 16, 2024 — for income earned June 1 through August 31
  • January 15, 2025 — for income earned September 1 through December 31

You pay estimated taxes using Form 1040-ES or through the IRS Direct Pay system. If you miss a quarterly deadline, you may owe a penalty on that quarter's payment, even if you pay it later. The penalty is calculated based on how late the payment was and current interest rates.

Automatic extensions for military, overseas residents, and disaster victims

Certain groups receive an automatic extension without filing Form 4868. US military members stationed outside the United States have until June 15, 2025 to file and pay. US citizens and residents living abroad also get until June 15, 2025.

If you live in an area declared a federal disaster by the President, the IRS may grant an automatic extension. The length of the extension varies by disaster. Check the IRS website or contact the IRS to see if your area qualifies and what your deadline is.

Even with an automatic extension, if you owe taxes, interest and penalties begin accruing on April 15, 2025. Pay by that date if you can, even if your filing deadline is later.

State tax deadlines and variations

Most states that have an income tax follow the federal deadline of April 15. However, a few states have different dates or different rules. Some states do not tax income at all.

If you file a federal extension with Form 4868, most states automatically extend your state deadline to match. However, some states require a separate extension form. Check your state's tax authority website before April 15 to see what you need to do.

If you live in one state but work in another, you may need to file in both states. Each state has its own rules about who must file and what income is taxable. A tax professional or your state's tax authority can tell you whether you need to file in multiple states.

What to do if you cannot pay by the deadline

If you owe taxes but cannot pay the full amount by April 15, file your return anyway. Filing on time stops the failure-to-file penalty, though you will still owe the failure-to-pay penalty and interest on the unpaid balance.

You can set up a payment plan with the IRS. Short-term plans (120 days or less) have no setup fee. Long-term plans (more than 120 days) charge a setup fee, usually between $31 and $225 depending on how you pay. Interest and penalties continue to accrue on the unpaid amount until it is paid in full.

Contact the IRS at 1-800-829-1040 or set up a payment plan online through IRS.gov. You can also work with a tax professional or a nonprofit credit counselor to discuss your options.

Frequently Asked Questions

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

No. The IRS does not accept 2024 tax returns before the tax year ends on December 31, 2024. Most tax software and tax professionals will not let you file early. You can prepare your return in advance, but you cannot submit it to the IRS until January 2025.

If I file an extension, do I have to file by October 15?

Yes. Form 4868 extends your filing deadline to October 15, 2025. If you do not file by that date, you will owe a failure-to-file penalty. You cannot request another extension beyond October 15 unless you have a very specific circumstance — contact the IRS if you think you may have access to.

What if my tax return is filed electronically after April 15 but the IRS receives it on April 16?

Electronic filing is considered filed on the date the IRS receives it, not the date you submit it. If the IRS receives your return on April 16 or later, it is late. File early in the day on April 15 to make sure there is time for transmission and receipt.

Do I need to file a tax return if I did not earn much income in 2024?

It depends on how much you earned and your filing status. The IRS sets a minimum income threshold each year — if your income is below that threshold, you are not required to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Check the IRS website or use the IRS Interactive Tax Assistant to see if you must file.

What if April 15 is a holiday in my state?

The federal tax deadline is April 15 regardless of state holidays. However, if April 15 falls on a Saturday or Sunday, the deadline moves to the following Monday. In 2025, April 15 is a Monday, so the deadline does not shift. If a federal holiday falls on April 15, the deadline moves to the next business day.