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

The IRS sets April 15 as the standard deadline to file your federal income tax return each year. 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 as well.

You must file by midnight on the deadline date in your time zone. If you cannot file by then, you can request an extension, but the extension only delays filing — it does not delay payment of taxes owed. Any tax you owe is still due on April 15, even if you file late.

Key Takeaways

  • The standard deadline is April 15 each year, moving to the next business day if that date falls on a weekend or holiday.
  • An extension gives you until October 15 to file your return, but taxes owed are still due on April 15.
  • If you file late without an extension, you may owe penalties and interest on any unpaid tax.
  • The IRS accepts returns starting in late January or early February each year, so you can file months before the deadline.

How to request a filing extension

You request an extension using Form 4868, which you can file with the IRS by mail, electronically through tax software, or through a tax preparer. You do not need a reason to request an extension — the IRS grants them automatically. The extension gives you until October 15 to submit your return.

File Form 4868 by April 15. If you file it after April 15, you may owe a failure-to-file penalty on top of any other penalties. You can file the form electronically through most tax software at no cost, or mail a paper copy to the IRS address listed in the form instructions.

Remember: an extension to file is not an extension to pay. If you owe federal income tax, that payment is still due April 15. If you cannot pay the full amount, you can set up a payment plan with the IRS, but interest and penalties will accrue on the unpaid balance.

What happens if you miss the deadline without an extension

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

If you are owed a refund, filing late does not trigger a penalty, but you will not receive your refund until you file. The IRS generally holds refunds for three years, so you can still claim it by filing a return, but waiting costs you the use of that money.

When the IRS starts accepting returns each year

The IRS typically begins accepting returns in late January or early February. The exact start date varies by year and is announced by the IRS in December. For 2025, the IRS began accepting returns on January 27. You can file as soon as returns are being accepted; there is no penalty for filing early.

Filing early has practical advantages: tax software is available, you may receive your refund sooner, and you avoid the rush in early April. If you are waiting for a form from your employer or a financial institution, you can file as soon as you receive it, even if that is weeks before April 15.

Special deadlines for military members and people living abroad

If you are on active duty in a combat zone, the IRS automatically extends your deadline by 180 days after you leave the combat zone. You do not need to file Form 4868; the extension is automatic. You still owe tax on the original April 15 date, but penalties and interest do not accrue during the extension period.

If you live outside the United States, you have an automatic two-month extension to file and pay, moving the deadline to June 15. If you need more time, you can file Form 4868 by June 15 to extend until October 15. You must file a return even if you live abroad and owe no U.S. tax, if your income exceeds the filing threshold for your filing status.

State income tax deadlines

Most states that have an income tax use the same April 15 deadline as the federal government. However, some states have different deadlines or different rules for extensions. A few states do not have an income tax at all. You need to check your specific state's deadline; do not assume it matches the federal deadline.

If you file your federal return late, that does not automatically extend your state deadline. You may need to file a separate extension request with your state tax agency. Some states allow you to request an extension at the same time you file federally; others require a separate form.

Frequently Asked Questions

Can I file my taxes before January?

No. The IRS does not accept returns before late January or early February each year. If you try to file before the IRS opens the filing season, your return will be rejected. You can prepare your return in advance and file it as soon as the IRS begins accepting returns.

What if April 15 is a Saturday?

The deadline moves to Monday, April 17. If Monday is a federal holiday (which is rare), the deadline moves to Tuesday. The IRS announces the exact deadline each year, but the rule is always the next business day after April 15.

Do I owe a penalty if I file on April 16?

Yes, unless you have an extension. Filing one day late without an extension triggers the failure-to-file penalty. The only way to avoid the penalty is to have filed Form 4868 by April 15, which extends your deadline to October 15.

What if I owe money and miss the deadline?

You owe a failure-to-file penalty (5 percent per month, up to 25 percent) plus interest on the unpaid tax, calculated daily from April 15. The longer you wait to file and pay, the more interest accrues. Contact the IRS or a tax professional about setting up a payment plan if you cannot pay in full.

Can I file my state return after the federal deadline?

It depends on your state. Most states use April 15, but some have different deadlines. Check your state tax agency's website for the exact deadline. Filing your federal return late does not extend your state deadline unless your state specifically links them.