The standard tax return deadline is April 15 each year

The IRS expects you to file your federal tax return by April 15 of the year following the tax year you're reporting on. For example, your 2024 tax return is due April 15, 2025. This date applies whether you owe money, expect a refund, or break even. The deadline is the same for all filing statuses and income levels.

If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. The IRS does not extend this date automatically — you have to request an extension in writing if you need more time.

Key Takeaways

  • Your federal tax return is due April 15 of the year after the tax year ends, with no automatic extensions.
  • You can request a six-month extension by filing Form 4868 before the April 15 deadline, which moves your due date to October 15.
  • Filing late without an extension results in penalties and interest charges, even if you are owed a refund.
  • State tax returns have their own deadlines, which usually match the federal deadline but vary by state.
  • The IRS can file a return for you if you do not file, but you will owe more in penalties and interest than if you filed yourself.

How to request a six-month extension

You can push your filing deadline to October 15 by submitting Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) to the IRS before April 15. You do not need a reason to request this extension — the IRS grants it automatically if you file the form on time. You can file Form 4868 by mail, electronically through tax software, or through an accountant or tax preparer.

An extension to file is not an extension to pay. If you owe taxes, you still owe them by April 15, even if you file Form 4868. The IRS charges interest on any unpaid balance from April 15 onward. If you cannot pay by April 15, you can request a payment plan separately through the IRS website or by calling 1-800-829-1040.

Filing an extension does not trigger an audit or raise red flags with the IRS. Millions of people file extensions each year for routine reasons — travel, busy schedules, waiting for documents from employers or financial institutions.

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

The IRS charges a failure-to-file penalty if you do not file by April 15 and did not request an extension. The penalty is 5 percent of the unpaid tax for each month or part of a month that your return is late, up to a maximum of 25 percent. If you owe $2,000 in taxes and file two months late, you owe an additional $200 in penalties before interest.

Interest accrues on top of penalties. The IRS charges interest on unpaid taxes starting April 16, compounded daily. The interest rate changes quarterly and is currently between 8 and 9 percent annually, depending on the quarter. Interest continues to accrue until you pay in full.

If you are owed a refund, you do not face a penalty for filing late, but you lose the refund if you do not file within three years of the original deadline. For example, if you were owed a refund on your 2024 return but did not file by April 15, 2028, the IRS keeps the money.

State tax return deadlines

Most states align their tax return deadline with the federal deadline of April 15, but some states have different dates or no income tax at all. Nine states do not have a state income tax: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (which taxes only dividend and interest income). If you live in one of these states, you only file a federal return.

States that do tax income usually require you to file by April 15, but a few have later deadlines. You can find your state's deadline through your state's department of revenue website. If you request a federal extension, most states automatically extend your state deadline as well, but check your state's rules to be certain.

What the IRS does if you never file

If you do not file a tax return and the IRS believes you owe taxes, the agency can file a return for you called a Substitute for Return (SFR). The IRS uses information from employers (W-2 forms) and financial institutions (1099 forms) to construct this return. An SFR typically claims only the standard deduction and no deductions or credits you might be may have access to to, so you end up owing more than you would if you filed yourself.

Once the IRS files an SFR, you still owe the taxes shown on that return, plus penalties and interest. You can file your own return after an SFR is filed, and the IRS will adjust your account, but you cannot recover penalties that accrued while the SFR was in place. If you think the IRS filed an SFR on your behalf, contact the IRS at 1-800-829-1040 to confirm.

Special situations that change your deadline

If you are a U.S. citizen or resident alien living outside the United States, you automatically get an extension to June 15 to file your federal return. You still owe any taxes due by April 15, but you have until June 15 to file the actual return. You can request an additional extension to October 15 by filing Form 4868 before June 15.

If you are in the military and stationed outside the United States on April 15, you get an automatic extension to June 15 as well. Active duty military members can request an additional extension to October 15.

If you are affected by a federally declared disaster, the IRS may grant an automatic extension. The IRS announces disaster extensions on its website and through local media. You do not have to request these — they apply automatically to anyone in the affected area.

Frequently Asked Questions

What time of day is the April 15 deadline?

The IRS considers a return filed on time if it is postmarked by midnight on April 15 (if mailed) or received electronically by 11:59 p.m. Eastern Time (if filed online). If you file electronically through tax software or a tax preparer, the software's timestamp determines whether you met the deadline.

Can I file my tax return before January 1?

No. The IRS does not accept returns for a tax year until January 1 of the following year. For example, you cannot file your 2024 return before January 1, 2025. Most tax software and preparers will not let you file before this date, even if you have all your documents ready.

Do I have to file a return if I did not work?

It depends on your income and filing status. If your income is below the threshold for your situation, you are not required to file. However, if taxes were withheld from your paychecks or you made estimated tax payments, filing a return may get you a refund. You can find income thresholds on the IRS website or ask a tax preparer.

What if I filed my return late but did not know about the deadline?

The IRS does not waive penalties based on not knowing the deadline. However, you can request a penalty waiver if you have reasonable cause — for example, a serious illness, death in the family, or reliance on incorrect advice from a tax professional. Contact the IRS to request a waiver, and be prepared to provide documentation of your reason.

If I owe money, should I wait to file until I can pay?

No. File by April 15 even if you cannot pay the full amount. Filing on time stops the failure-to-file penalty (5 percent per month), though you will still owe interest on the unpaid balance. If you file late, you face both the failure-to-file penalty and the failure-to-pay penalty (0.5 percent per month), which adds up faster.