Federal income tax is due April 15 of the year after you earn the money, unless that date falls on a weekend or holiday — then it moves to the next business day.
The April 15 deadline applies to most people filing a standard 1040 form. If you file an extension, your paperwork can arrive by October 15, but the extension does not extend the payment deadline — taxes owed are still due April 15, and interest and penalties start accruing on May 1 if you have not paid.
The IRS accepts payments by check, electronic transfer, credit card, or through your tax software. If you cannot pay the full amount by April 15, you can still file your return on time and set up a payment plan with the IRS afterward. Paying late costs less in penalties than not filing at all.
Key Takeaways
- Federal income tax returns and payment are both due April 15 unless that date is a weekend or holiday, in which case the deadline moves to the next business day.
- Filing an extension moves your return deadline to October 15, but does not extend when payment is due — taxes owed are still due April 15.
- If you cannot pay by April 15, file your return anyway and contact the IRS to set up a payment plan; penalties for late payment are smaller than penalties for not filing.
- The IRS accepts payment by check, electronic transfer, credit card, or through tax software, and you can pay in installments if you owe more than you can pay at once.
What happens if you miss the April 15 deadline
If you do not file and do not pay by April 15, the IRS charges a failure-to-file penalty and a failure-to-pay penalty. The failure-to-file penalty is typically 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. The failure-to-pay penalty is 0.5 percent of the unpaid tax per month, also capped at 25 percent.
Interest also accrues on any unpaid balance from April 16 onward. The interest rate is set quarterly and is currently in the range of 8 percent annually, though this changes. If you file late but pay what you owe within a few days, the penalties are smaller than if you wait months.
If you owe a large amount and cannot pay, contact the IRS directly at 1-800-829-1040 or through your online IRS account to discuss a payment plan. The IRS offers short-term plans (120 days or less) at no setup fee and long-term installment agreements (more than 120 days) with a setup fee that varies based on how you enroll.
Quarterly estimated tax payments for self-employed people
If you are self-employed or have income that does not have taxes withheld — such as freelance work, rental income, or investment income — you may owe quarterly estimated tax payments. These are due April 15, June 15, September 15, and January 15 of the following year.
Quarterly payments are meant to spread your tax burden across the year rather than requiring one large payment in April. If you do not make quarterly payments and owe more than $1,000 when you file your annual return, you may face an underpayment penalty even if you pay the full amount by April 15.
You calculate estimated tax using IRS Form 1040-ES, which walks you through the math based on your expected income for the year. You can adjust your payments if your income changes — for example, if business is slow in the second quarter, you can pay less then and more in the third quarter.
State and local 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 dates or different rules for extensions. A few states — including Texas, Florida, and Wyoming — do not have a state income tax at all.
Some cities and counties also charge local income tax, and their deadlines may not match the federal deadline. If you live in or work in a city with local tax, check your city or county tax authority's website for the specific due date.
Filing a federal extension does not automatically extend your state or local tax deadline. You may need to file a separate extension request with your state or city. Check your state's tax authority website to see whether an extension is available and how to request it.
How to file and pay on time
You can file your return and pay through several routes. The IRS Free File program offers free tax software to people earning below a certain income threshold (this threshold changes yearly). You can also use commercial tax software, hire a tax preparer, or file by mail with a paper form.
To pay electronically, use IRS Direct Pay (no fee), the Electronic Federal Tax Payment System (EFTPS), or pay through your tax software or tax preparer. You can also pay by check or money order sent with your paper return, or pay by credit or debit card through an approved payment processor (which charges a processing fee).
If you are expecting a refund, filing early means you receive your money sooner. Refunds typically arrive within 21 days of the IRS accepting your return, though this can take longer if there are errors or if the IRS needs to verify information.
Extension requests and what they do and do not cover
An extension gives you until October 15 to file your return, but it does not change when you have to pay. To request an extension, file IRS Form 4868 by April 15. You can file Form 4868 electronically through tax software, by mail, or through a tax preparer.
Filing an extension is useful if you need more time to gather documents, work with a preparer, or sort out a complicated return. It is not useful if you owe money, because the payment deadline does not move. If you file an extension and do not pay by April 15, you owe interest and penalties on the unpaid amount starting May 1.
An extension does not require you to estimate how much you owe or make a payment by April 15. However, if you think you will owe a large amount, paying something by April 15 reduces the interest and penalties that accrue on the remaining balance.
Frequently Asked Questions
What if April 15 falls on a weekend or holiday?
The deadline moves to the next business day. For example, if April 15 is a Saturday, the deadline becomes Monday, April 17 (unless Monday is also a holiday). The IRS announces the exact deadline each year on its website.
Can I pay my taxes in installments?
Yes. If you cannot pay the full amount by April 15, file your return on time and contact the IRS to set up a payment plan. Short-term plans (120 days or less) have no setup fee. Long-term installment agreements have a setup fee and allow you to pay over several months or years.
Do I have to file if I do not owe anything?
Not always, but filing is often worth it. If taxes were withheld from your paychecks or you made estimated payments, you may be owed a refund. Filing a return is the only way to claim that refund. The IRS does not send refunds automatically.
What if I file late but pay on time?
You owe a failure-to-file penalty, which is typically 5 percent of unpaid tax per month, up to 25 percent. However, if you pay by April 15, you avoid the failure-to-pay penalty and interest. Filing late and paying late costs significantly more.
Does filing an extension give me more time to pay?
No. An extension moves your filing deadline to October 15 but does not extend the payment deadline. Taxes owed are still due April 15. Interest and penalties begin accruing on May 1 if you have not paid by April 15.