Tax return deadlines in the United States

The federal tax return deadline is April 15 of the year following the tax year you're reporting on. If April 15 falls on a weekend or holiday, the deadline moves to the next business day. For the 2024 tax year (the return you file in 2025), the deadline is April 15, 2025. This applies to most individual filers.

Some people get an automatic extension without asking. If you file through a tax professional or use tax software that handles it, you may receive a six-month extension automatically — pushing your deadline to October 15. However, an extension to file is not an extension to pay. Taxes owed are still due on April 15, even if you file later.

State tax deadlines usually match the federal deadline, though a handful of states have different dates. If you owe state taxes, check your state's revenue or taxation department website for the exact date in your state.

Key Takeaways

  • Federal tax returns are due April 15 unless that date falls on a weekend or holiday, in which case the deadline moves to the next business day.
  • An extension to file gives you until October 15, but you still owe taxes by April 15 if you expect a balance due.
  • Penalties for filing late start at 5 percent of unpaid taxes per month, and interest accrues daily on any amount owed after April 15.
  • If you expect a refund, there is no penalty for filing late, though you will not receive your refund until you file.
  • State tax deadlines usually match the federal deadline, but some states differ — check your state's tax agency for confirmation.

What happens if you miss the April 15 deadline

If you file after April 15 and owe taxes, the IRS charges a failure-to-file penalty of 5 percent of the unpaid tax for each month or part of a month that the return is late. The penalty caps at 25 percent of unpaid taxes. On top of that, the IRS charges interest on the unpaid amount, compounded daily, at a rate set quarterly (currently around 8 percent annually, though this changes). Interest begins accruing on April 16.

If you file late but do not owe taxes — for instance, because your employer withheld enough or you are due a refund — there is no penalty. You will simply not receive your refund until you file. The IRS does not charge interest on refunds owed to you.

If you miss the deadline by more than 60 days, there is a minimum penalty of $435 (as of 2024) or 100 percent of the unpaid tax, whichever is smaller.

How to request a filing extension

You can request a six-month extension by filing Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS. You do not need permission or a reason — the extension is automatic once you file the form. The form is available on the IRS website (irs.gov) and through most tax software.

You must file Form 4868 by April 15 to receive the extension. If you file it after April 15, the IRS will not grant the extension, and you will be considered late. You can file the form electronically through tax software, by mail, or through a tax professional.

Filing an extension does not extend the deadline to pay taxes owed. If you expect to owe money, you should pay as much as you can by April 15 to avoid interest and penalties on the unpaid balance. The extension only delays when you have to file the actual return.

Penalties and interest if you owe money

The IRS charges two separate costs for paying late: the failure-to-pay penalty and interest. The failure-to-pay penalty is 0.5 percent of unpaid taxes for each month or part of a month after April 15, up to a maximum of 25 percent. This is separate from the failure-to-file penalty.

Interest is calculated daily on any unpaid balance, starting April 16. The rate changes quarterly and is published by the IRS. As of early 2024, the rate is around 8 percent per year, but check irs.gov for the current quarter's rate. Interest compounds daily and continues to accrue until you pay in full.

If you have both a failure-to-file penalty and a failure-to-pay penalty, the failure-to-file penalty is reduced by the failure-to-pay penalty for any month where both apply. This prevents double-charging for the same month.

What to do if you cannot pay by April 15

If you cannot pay the full amount owed by April 15, file your return anyway and pay what you can. This stops the failure-to-file penalty from growing. You will still owe interest and the failure-to-pay penalty on the unpaid balance, but the failure-to-file penalty (which is larger) will not continue to accrue.

The IRS offers payment plans for balances you cannot pay immediately. A short-term payment plan lets you pay within 180 days with no setup fee. A long-term installment agreement lets you pay over months or years; there is a setup fee (currently $31 to $225 depending on how you set it up) and interest continues to accrue on the unpaid balance.

You can set up a payment plan through the IRS website, by phone at 1-800-829-1040, or through a tax professional. The IRS will work with you on a plan based on your income and expenses.

Deadlines for amended returns and prior-year returns

If you need to file a return for a prior year that you never filed, there is no official deadline — you can file it at any time. However, the longer you wait, the more interest and penalties accrue. The IRS can also assess penalties for not filing, so it is better to file as soon as you can.

If you already filed a return and need to correct it, you file an amended return using Form 1040-X. You generally have three years from the original deadline to file an amended return and claim a refund. If you are amending to pay additional taxes, you can file at any time, but interest and penalties will apply based on how late the original return was.

Frequently Asked Questions

What if April 15 falls on a Saturday or Sunday?

The deadline moves to the next business day. If April 15 is a Saturday, the deadline becomes Monday, April 17. If it is a Sunday, the deadline becomes Monday, April 16. If April 15 falls on a federal holiday that the IRS observes, the deadline also moves to the next business day.

Do I have to file if I do not owe taxes?

You are not required to file if your income is below the filing threshold for your age and filing status. However, if your employer withheld taxes, you should file to get your refund. There is no penalty for filing late if you do not owe taxes.

Can I get an extension beyond October 15?

No. The automatic six-month extension is the only extension the IRS grants for individual returns. If you need more time after October 15, you must contact the IRS directly, though extensions beyond six months are rare and require a strong reason.

What if I file my return but do not pay the taxes owed?

You will owe interest and the failure-to-pay penalty on the unpaid balance starting April 16. The failure-to-pay penalty is 0.5 percent per month, and interest accrues daily. Setting up a payment plan stops additional penalties from growing but does not eliminate what you already owe.

How do I know if I filed late?

The IRS date-stamps your return when it receives it. If the postmark or electronic filing timestamp is after April 15, your return is late. If you mailed it and the postmark is on or before April 15, it is considered on time even if the IRS receives it later.