Tax season 2024 runs from January 29 to April 15

The IRS began accepting tax returns on Monday, January 29, 2024. The deadline to file your 2023 tax return is Monday, April 15, 2024. If you file after April 15, you owe penalties and interest on any tax you still owe, even if you are due a refund.

These dates apply to most individual filers. If you need more time, you can request an automatic extension by filing Form 4868 before April 15. An extension gives you until October 15, 2024 to file, but you still owe any taxes due by April 15 or you will pay penalties.

Some people have different deadlines. If you are a U.S. citizen or resident alien living abroad, you get an automatic two-month extension to June 15, 2024. Military members stationed outside the U.S. also get this extension. You still owe taxes by April 15 unless you request the full extension.

Key Takeaways

  • The IRS began accepting returns on January 29, 2024, and the filing deadline is April 15, 2024.
  • Filing after April 15 results in penalties and interest on any unpaid taxes, even if you are due a refund.
  • You can file Form 4868 before April 15 to get an extension until October 15, 2024, but taxes are still due April 15.
  • U.S. citizens and military members living abroad get an automatic extension to June 15, 2024.
  • Refunds typically arrive within 21 days if you file electronically and choose direct deposit.

Why the IRS started later in 2024

The IRS delayed the start of tax season from the usual early February date to January 29 because of changes to tax forms and systems. The agency needed extra time to update software and train staff to handle new tax law changes from 2023.

This one-week delay does not change the April 15 deadline. The IRS compressed the filing season slightly, but most people have the same amount of time to prepare and file as in previous years.

What happens if you miss the April 15 deadline

If you do not file by April 15 and do not have an extension, the IRS charges a failure-to-file penalty. The penalty is 5 percent of the unpaid tax for each month or part of a month that your return is late, up to 25 percent. You also owe interest on any unpaid tax, calculated daily from the due date.

If you are due a refund, there is no penalty for filing late. You will still get your refund, but it may take longer. The IRS processes returns in the order they are received, so late returns go to the back of the queue.

If you cannot file by April 15, file Form 4868 before that date. This form requests a six-month extension and stops the failure-to-file penalty from running. You must still pay any tax you owe by April 15 to avoid interest and penalties on that amount.

How to request an extension

To request an extension, file Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS before April 15, 2024. You can file this form electronically through tax software, by mail, or by phone.

Filing Form 4868 is free. You do not need a reason to request an extension — the IRS grants it automatically if you file the form on time. The extension gives you until October 15, 2024 to file your return.

Important: an extension to file is not an extension to pay. If you owe taxes, you must pay by April 15 or you will owe interest and penalties on the unpaid amount. Estimate what you owe and pay it with Form 4868 to avoid these charges.

When to expect your refund

If you file electronically and choose direct deposit to your bank account, the IRS typically issues your refund within 21 days. If you file by mail or request a paper check, refunds take longer — usually four to six weeks or more.

Refunds are processed in the order returns are received. If you file early in the season, you may get your refund faster. If you file near the deadline, you may wait longer even if your return is simple.

You can check the status of your refund on the IRS website using the "Where's My Refund?" tool. This tool updates once per day and shows whether your return has been received, is being processed, or has been approved for refund.

Special situations that change your deadline

If you are a resident of a federally declared disaster area, the IRS may extend your deadline. Check the IRS website or contact your local IRS office to see if your area qualifies.

If you are in the military and stationed outside the U.S., you get an automatic extension to June 15, 2024. You do not need to file Form 4868 — the extension is automatic. However, you still owe any taxes due by April 15 unless you pay with your extension request.

If you are a U.S. citizen or resident alien living outside the U.S., you get an automatic two-month extension to June 15, 2024. This applies even if you do not file Form 4868, but you still owe taxes by April 15.

Frequently Asked Questions

Can I file my 2023 tax return after April 15 without an extension?

You can file late, but you will owe a failure-to-file penalty of 5 percent per month (up to 25 percent) on any unpaid tax, plus daily interest. If you are due a refund, there is no penalty, but you will not receive it until you file. Filing Form 4868 before April 15 stops the penalty from running.

Do I have to pay taxes by April 15 if I request an extension?

Yes. An extension to file is not an extension to pay. If you owe taxes, you must pay by April 15 or you will owe interest and penalties on the unpaid amount. Estimate your tax and pay it with Form 4868 to avoid these charges.

What if I file electronically but do not choose direct deposit?

The IRS will mail you a paper check. This takes longer than direct deposit — usually four to six weeks or more, depending on mail delivery. Direct deposit is faster and more secure, so it is the best option if your bank account information is available.

Does the January 29 start date mean I should wait to file?

No. You can file as soon as you have all your documents, even if it is before January 29. If you file before the IRS starts processing, your return will be held and processed starting January 29. Filing early does not hurt you and may get your refund faster.

What if I live outside the U.S. but am not in the military?

You get an automatic two-month extension to June 15, 2024, even without filing Form 4868. However, you still owe any taxes due by April 15. If you cannot pay by then, contact the IRS to discuss payment options.