The federal tax return deadline is April 15 each year, unless that date falls on a weekend or holiday

The Internal Revenue Service (IRS) sets April 15 as the standard deadline for filing your federal income tax return. 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 deadline shifts to the next business day. In 2024, April 15 was a Monday, so that was the deadline. In 2025, April 15 is a Monday again.

You must file by midnight on the deadline date in your time zone. If you cannot file by then, you can request an automatic extension from the IRS, which gives you until October 15 of the same year. An extension delays when you file, but not when you owe taxes — if you expect to owe money, you should still send a payment by April 15 to avoid penalties and interest.

State tax deadlines usually match the federal deadline, though a few states have different dates. Check your state's tax authority website if you live outside the continental United States or in a territory.

Key Takeaways

  • The federal deadline is April 15 unless it falls on a weekend or holiday, in which case it moves to the next business day.
  • Filing an extension moves your deadline to October 15, but you still owe taxes by April 15 if you expect a balance due.
  • Most states follow the federal April 15 deadline, but you should confirm your state's date on its tax authority website.
  • If you file after the deadline without an extension, you will owe a failure-to-file penalty in addition to any taxes owed.
  • The IRS accepts returns starting in late January each year, so you can file early if you have all your documents ready.

What happens if you miss the April 15 deadline

If you do not file by April 15 and did not request an extension, the IRS charges a failure-to-file penalty. The penalty is usually 5 percent of the unpaid taxes for each month or part of a month that your return is late, up to 25 percent. If you owe no taxes — because you had too much withheld or you are due a refund — there is no penalty for filing late, but you will not receive your refund until you file.

Interest also accrues on any unpaid taxes from April 15 onward, even if you file late. The interest rate is set by the IRS quarterly and compounds daily. Penalties and interest add up quickly, so filing as soon as you can, even after the deadline, reduces what you owe.

How to request an extension

To get an automatic six-month extension, 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 electronically through tax software, by mail, or through a tax professional. You do not need to explain why you need the extension — the IRS grants it automatically when you submit the form on time.

You must file Form 4868 by April 15 to receive the extension. If you file it after April 15, the IRS may not honor it. If you use a tax professional or software, they can file it for you. The extension gives you until October 15 to submit your actual return.

If you still cannot file by October 15, you can request a second extension, though this is less common. Contact the IRS or a tax professional for details on how to proceed if you need more time.

When the IRS starts accepting returns each year

The IRS typically begins accepting returns in late January. The exact date varies slightly each year and is announced by the IRS in December. For 2025, the IRS began accepting returns on January 27. Starting early means you can file as soon as you receive all your documents — W-2s from employers, 1099s for other income, and records of deductions or credits you plan to claim.

Filing early has advantages: you reduce the risk of identity theft (since fewer people have your tax information at that point), you may receive your refund sooner, and you have more time to gather documents or correct mistakes before the April 15 deadline.

State tax deadlines and special circumstances

Most states follow the federal April 15 deadline for income tax returns. However, a few states have different dates or do not have an income tax at all. If you live in Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, or Wyoming, you do not owe state income tax. If you live in another state, check your state's tax authority website for the exact deadline and any special rules.

If you live outside the United States or are a U.S. citizen abroad, you automatically get a two-month extension to June 15 to file your federal return. You still owe taxes by April 15 if you expect a balance due. If you are in the military and stationed overseas, you may may have access to for additional time.

What documents you need before the deadline

Before you file, you need to have received all income documents from employers and other sources. W-2s from employers must be sent to you by January 31. If you are self-employed or have other income, you may need to gather 1099s, K-1s, or other forms from the people or organizations that paid you. If you received unemployment benefits, student loan interest statements, or other reportable income, those forms also arrive by January 31.

You also need records of deductions or credits you plan to claim: receipts for charitable donations, mortgage interest statements, property tax records, childcare expenses, education costs, or medical expenses. Gather these before you sit down to file so you do not miss the deadline while searching for documents.

Frequently Asked Questions

What time on April 15 do I have to file?

You must file by midnight on April 15 in your time zone. If you file electronically, the IRS receives it instantly. If you mail a paper return, it must be postmarked by midnight on April 15 to be considered on time.

Do I have to file if I did not earn much money?

Filing requirements depend on your age, income, and filing status. Generally, if your income is below a certain threshold set by the IRS each year, you do not have to file. However, if taxes were withheld from your pay or you are due a refund, filing gets you that money back. Check the IRS website or a tax professional to confirm whether you must file based on your situation.

Can I file my return before I receive all my W-2s?

You can file using an estimate of your W-2 income if you have not received the form by late February, then file an amended return once you have the actual amount. However, it is safer to wait until you have all your documents to avoid errors and the need to amend later.

What if I owe taxes and cannot pay by April 15?

File your return on time even if you cannot pay the full amount. The IRS charges penalties and interest on unpaid taxes, but the failure-to-file penalty is larger than the failure-to-pay penalty. After filing, you can set up a payment plan with the IRS to pay what you owe over time.

Does filing an extension give me more time to pay taxes?

No. An extension delays when you must file your return, but not when you must pay taxes. If you expect to owe money, send a payment to the IRS by April 15 even if you file an extension. You can estimate what you owe and adjust it when you file the actual return in October.