The federal tax filing deadline is April 15 of the year following the tax year you're reporting on

For the 2024 tax year, you file by April 15, 2025. For the 2023 tax year, the deadline was April 15, 2024. This date is set by federal law and applies to most individual filers in all 50 states.

The deadline can shift if April 15 falls on a weekend or federal holiday. When that happens, the IRS moves the deadline to the next business day. For example, if April 15 is a Saturday, you file by Monday, April 17. The IRS announces any shift in deadline well before the tax season begins.

Filing on time means your return is postmarked or electronically submitted by midnight on the deadline date. If you file electronically, the submission must be received by the IRS system before midnight Eastern Time on April 15.

Key Takeaways

  • The standard federal deadline is April 15 of the year after the tax year you're reporting, and this applies to W-2 employees, self-employed people, and most other filers.
  • If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day, and the IRS announces this change before tax season starts.
  • Filing electronically is faster and safer than mailing a paper return, and the IRS must receive your e-filed return before midnight Eastern Time on the deadline.
  • 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.
  • Some states have their own tax deadlines that differ from the federal deadline, so check your state's rules if you live outside the state where you work or earn income.

What happens if you miss the April 15 deadline

If you file after April 15 without an extension, the IRS charges a failure-to-file penalty. The 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 total. If you owe money and don't file, the penalty is steeper than if you're due a refund.

If you owe taxes and file late, you also owe interest on the unpaid amount from April 15 onward. The interest rate is set quarterly and compounds daily. Late payment penalties also apply — typically 0.5 percent of unpaid tax per month.

If you're due a refund and file late, you don't face a penalty, but you lose the refund after three years. The IRS keeps money owed to you if you don't claim it within that window.

How to request a filing extension

You can request a six-month extension using Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). You must submit this form by April 15 — the same day your return would normally be due. Filing the extension form itself counts as meeting the deadline.

An extension gives you until October 15 to file your return. However, the extension does not extend your payment deadline. If you owe taxes, they are still due April 15. If you don't pay by April 15, you owe interest and penalties on the unpaid amount, even if your return isn't filed yet.

You can file Form 4868 electronically through tax software, by mail, or by phone if you use the IRS's automated phone system. The form is free, and you don't need to explain why you need more time — the IRS grants extensions automatically if you file the form on time.

State tax deadlines and differences

Most states that have an income tax use the same April 15 deadline as the federal government. However, some states have different rules. A few states don't have an income tax at all, so there's no state return to file.

If you live in one state and work in another, you may need to file returns in both places. Some states have reciprocal agreements that let you file only in your home state, but others require you to file wherever you earned income. Check your state's tax authority website to confirm the deadline and whether you need to file in multiple states.

If you request a federal extension, most states automatically extend your state filing deadline to match. However, a few states have their own extension rules, so verify with your state tax agency if you're in a state with different rules.

Filing early and getting your refund faster

You don't have to wait until April 15 to file. The IRS begins accepting returns in late January each year, and filing early can get your refund to you weeks sooner. If you're due a refund, filing in February or early March usually means you receive it by late March or early April.

Electronic filing is faster than mailing a paper return. An e-filed return is processed within 21 days in most cases, and refunds are typically issued within that timeframe if you choose direct deposit to your bank account. Paper returns take four to six weeks to process.

You need certain documents ready before you file — your W-2 forms from employers, 1099 forms for other income, records of deductions if you itemize, and proof of any credits you claim. Employers and financial institutions must send these forms to you by January 31, so you can file once you have them.

Special situations that affect your deadline

If you're a U.S. citizen or resident alien living abroad, you get an automatic two-month extension to June 15 to file your federal return. You still owe taxes by April 15, but you have until June 15 to file the return itself. You can request an additional four-month extension beyond that if needed.

If you're in the military and stationed outside the United States, you also get an automatic extension to June 15. Active duty military members can request additional time if their duty status prevents them from filing on time.

If you're a victim of a federally declared disaster, the IRS may grant an automatic extension for your area. The IRS announces these extensions on its website and through local media when disasters occur. You don't need to request the extension — it applies automatically if you're in the affected area.

Frequently Asked Questions

What time of day do I have to file by on April 15?

If you file electronically, your return must be received by the IRS before midnight Eastern Time on April 15. If you mail a paper return, it must be postmarked by April 15 — the date the post office stamps on the envelope, not the date it arrives at the IRS. Mail your return several days early to be safe.

Can I file my taxes before January 31?

You can file before you receive all your forms, but you'll need to file an amended return later if the information changes. It's safer to wait until you have your W-2s and 1099s in hand, which employers must send by January 31. Filing in early February once you have all documents is a good balance between speed and accuracy.

Do I have to file if I didn't earn much money?

Filing requirements depend on your income level, filing status, and age. The IRS sets a threshold each year below which you don't have to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Check the IRS website or use their interactive tool to confirm whether you must file.

What if I can't pay my taxes by April 15?

File your return on time even if you can't pay. The failure-to-file penalty is much larger than the failure-to-pay penalty. Once you file, you can set up a payment plan with the IRS, request an offer in compromise, or explore other payment options. Contact the IRS or a tax professional to discuss what works for your situation.

Do I need to file a state return if I file a federal return?

It depends on your state. States without income tax don't require a return. States with income tax usually require you to file if you earned income in that state, even if you don't owe tax. Some states have lower income thresholds than the federal government, so you might file a state return even if you're not required to file federally. Check your state's tax authority website.