The standard deadline is April 15 of the year after you earned the income

Federal income tax returns are due on April 15 each year for most people. That date applies to returns for the previous calendar year — so your 2024 income is reported on a return due April 15, 2025. If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day.

The April 15 deadline is set by federal law and applies whether you owe money, expect a refund, or break even. You must file even if you owe nothing, if your income is below the filing threshold for your situation, or if you have no tax liability — though in those cases you may not be required to file at all.

State income tax deadlines usually match the federal deadline, though a handful of 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 that date falls on a weekend or holiday, in which case it moves to the next business day.
  • Filing a return is required only if your income exceeds the threshold for your age and filing status, but many people file anyway to claim refunds.
  • You can request a six-month extension to file, but it does not extend the deadline to pay taxes you owe — only the deadline to submit the return itself.
  • Penalties for filing late are separate from penalties for paying late, and both increase the longer you wait.
  • If you cannot file by April 15, contact the IRS or a tax professional before the deadline rather than waiting until after.

What an extension does and does not do

An extension gives you until October 15 to file your return — six additional months. You request it by filing Form 4868 with the IRS before April 15. You can file this form on paper, electronically through tax software, or through a tax professional.

An extension to file does not extend the deadline to pay. If you owe federal income tax, it is still due on April 15, even if you have filed an extension. If you do not pay by April 15, you will owe interest and a failure-to-pay penalty starting immediately, regardless of whether you file the return later.

Many people file an extension because they need more time to gather documents, work with a tax professional, or sort out a complicated situation. Filing the extension itself takes minutes and costs nothing. The IRS automatically grants most extension requests.

Penalties for filing late

If you file after April 15 without an extension, you owe a failure-to-file penalty. The penalty is 5 percent of the unpaid tax for each month or part of a month that the return is late, up to a maximum of 25 percent. If the return is more than 60 days late, the minimum penalty is the smaller of $435 or 100 percent of the unpaid tax (this figure changes yearly).

The penalty applies only to the tax you owe, not to any refund you are due. If you file late but are owed a refund, there is no failure-to-file penalty — though you will lose the refund if you do not file within three years of the original deadline.

If you filed an extension on time, the failure-to-file penalty does not apply if you file by October 15. You still owe interest on any unpaid tax from April 15 onward, but the steep monthly penalty is avoided.

Penalties for paying late

A failure-to-pay penalty applies if you do not pay the tax you owe by April 15, separate from whether you file the return on time. This penalty is 0.5 percent of the unpaid tax for each month or part of a month the payment is late, up to 25 percent.

Interest also accrues on unpaid tax from April 15 forward. The interest rate is set quarterly by the IRS and is currently in the range of 8 to 9 percent annually, though this changes. Interest compounds daily.

If you owe both a failure-to-file penalty and a failure-to-pay penalty in the same month, the failure-to-file penalty is reduced by the failure-to-pay penalty, so you do not pay both at full strength in the same month. However, both penalties can apply across different months if you file late and pay late.

Who must file by April 15

You must file a federal return if your income exceeds the threshold for your age and filing status. For 2024 returns (due April 15, 2025), a single person under 65 must file if their gross income was $14,600 or more. The threshold is higher for people 65 and older, for married couples, and for heads of household. These thresholds change yearly.

Even if your income is below the threshold, you should file if you had taxes withheld from paychecks or made estimated tax payments, because you may be due a refund. You should also file if you are claiming the Earned Income Tax Credit or other refundable credits.

Self-employed people must file if their net earnings from self-employment are $400 or more, regardless of other income. This is true even if your total income is below the standard threshold.

What to do if you cannot meet the deadline

If you realize before April 15 that you cannot file on time, file Form 4868 to request an extension. This moves your filing deadline to October 15 and prevents the failure-to-file penalty if you file by that date. You can file the form yourself through IRS.gov, through tax software, or through a tax professional.

If you owe tax, pay as much as you can by April 15 to minimize interest and penalties. Even a partial payment reduces the amount subject to the failure-to-pay penalty. If you cannot pay anything, file the extension anyway — the penalty for not filing is steeper than the penalty for not paying.

If you miss April 15 without filing an extension, contact the IRS or a tax professional as soon as possible. The sooner you file, the lower your penalties will be. The IRS has payment plans and other options for people who owe but cannot pay in full.

Frequently Asked Questions

What if April 15 falls on a Saturday or Sunday?

The deadline moves to the following Monday. If April 15 falls on a Friday, the deadline is still April 15. If a federal holiday falls on April 15 or the day the deadline would move to, the IRS announces the new date in advance — usually a day or two later.

Can I file my return after October 15 if I filed an extension?

You can file after October 15, but you will owe the failure-to-file penalty for every month after October 15 that you are late. The extension eliminates the penalty only if you file by October 15. Interest on unpaid tax continues to accrue regardless.

Do I have to pay the penalty if I have a good reason for filing late?

The IRS can waive penalties in certain situations — serious illness, death in the family, natural disaster, or reliance on incorrect advice from a tax professional. You must request the waiver in writing and provide documentation. Filing an extension on time is the safest way to avoid penalties without needing a waiver.

If I am owed a refund, do I still have to file by April 15?

There is no penalty for filing a refund return late, but you lose the refund if you do not file within three years of the original April 15 deadline. If you are due a refund, file as soon as you can to receive it, even if there is no penalty.

What happens if I file but do not pay by April 15?

You will owe the failure-to-pay penalty and interest on the unpaid amount starting April 15. The penalty is 0.5 percent per month. Filing on time stops the failure-to-file penalty but does not stop the failure-to-pay penalty or interest.