The federal tax deadline is April 15 each year

The IRS expects individual tax returns and payment to arrive by April 15. That date is fixed unless April 15 falls on a weekend or federal holiday — then the deadline moves to the next business day. In 2024, April 15 was a Monday, so the deadline was April 15. In 2025, April 15 is a Monday again.

If you cannot file by April 15, you can request a six-month extension from the IRS. An extension gives you until October 15 to submit your return. Requesting an extension does not extend the deadline to pay taxes you owe — you still owe payment by April 15, even if you file later. If you pay late, the IRS charges interest and penalties on the unpaid amount.

State tax deadlines usually match the federal deadline, though a few states have different dates. Check your state's tax authority website to confirm the exact date where you live.

Key Takeaways

  • Federal tax returns and payment are due April 15 each year, or the next business day if April 15 falls on a weekend or holiday.
  • You can file an extension to move your return deadline to October 15, but you still owe payment by April 15 or you will face interest and penalties.
  • State tax deadlines usually match the federal deadline, though some states differ — check your state tax authority to confirm.
  • If you expect a refund, filing early means you receive your money sooner, though there is no penalty for filing closer to the deadline.
  • The IRS charges interest on unpaid taxes from April 16 onward, compounded daily, plus failure-to-pay penalties that grow each month you do not pay.

What happens if you miss the April 15 deadline

If you do not file or pay by April 15, the IRS begins charging interest on any unpaid tax. The interest rate changes quarterly and is set at the federal short-term rate plus 3 percent. As of early 2025, that rate is around 9 percent per year, though it changes. Interest compounds daily, meaning you owe interest on the interest you already owe.

The IRS also charges a failure-to-pay penalty: 0.5 percent of your unpaid tax for each month you do not pay, up to 25 percent total. If you did not file at all, there is an additional failure-to-file penalty of 5 percent per month, up to 25 percent. These penalties stack on top of the interest.

If you filed an extension but did not pay by April 15, the same penalties and interest apply. Filing an extension only extends the deadline to submit your return, not to pay.

How to request a six-month extension

To extend your filing deadline to October 15, you file Form 4868 with the IRS. You can file this form on paper, by mail, or electronically through tax software or the IRS website. You do not need a reason to request an extension — the IRS grants them automatically.

If you file electronically, you receive confirmation the same day. If you mail the form, send it before April 15 and keep a copy for your records. The IRS does not send you a confirmation letter, so your mailed copy is your proof you requested the extension on time.

When you file Form 4868, you can also make a payment toward your tax bill. Paying something by April 15 reduces the interest and penalties that accrue on the remaining balance. You do not have to pay the full amount to get the extension.

Different deadlines for self-employed people and businesses

If you are self-employed and file as a sole proprietor, your deadline is still April 15 for your personal return. However, if you file a business tax return (such as a partnership or S-corporation return), that deadline is usually March 15, which is one month earlier. You can extend a business return to September 15 by filing Form 7004.

Corporations file on different schedules depending on their tax year. Most corporations use a calendar year and file by April 15, but some use a fiscal year and file 2.5 months after their year ends. Check with a tax professional or the IRS if you run a business and are unsure of your deadline.

Quarterly estimated tax payments are due on different dates throughout the year: April 15, June 15, September 15, and January 15 of the following year. These are separate from your annual return deadline and are required if you expect to owe $1,000 or more in taxes for the year.

State tax deadlines and variations

Most states that have an income tax use April 15 as their deadline, matching the federal deadline. However, a handful of states have different dates. For example, some states allow an automatic extension to a later date without requiring you to file a separate form.

A few states do not have an income tax at all, so there is no state return to file. These include Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in one of these states, you only file a federal return.

If you live in one state but work in another, or moved during the year, you may owe tax to both states. Each state has its own rules about who must file and when. Contact your state's tax authority or check their website to understand your obligations.

What to do if you cannot pay by the deadline

If you owe taxes but cannot pay the full amount by April 15, file your return anyway and pay what you can. The IRS charges interest and penalties on the unpaid balance, but filing on time reduces the failure-to-file penalty (5 percent per month) to just the failure-to-pay penalty (0.5 percent per month). Filing late costs you more.

After you file, you can set up a payment plan with the IRS. A short-term extension gives you up to 120 days to pay without a formal agreement. A long-term installment agreement lets you pay in monthly installments over several years. The IRS charges a setup fee (usually $31 to $225 depending on how you set it up) and continues to charge interest and penalties on the unpaid balance each month.

If you are facing serious financial hardship, the IRS has programs like Currently Not Collectible status, which temporarily pauses collection while you recover. Interest and penalties still accrue, but the IRS stops taking enforcement action. You will eventually owe the full amount plus all accumulated interest and penalties.

Frequently Asked Questions

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

The IRS sets a threshold income below which you do not have to file. For 2024, that threshold was $14,600 for a single person under 65. If your income is below that amount, you do not have to file a return. However, if taxes were withheld from your paycheck, filing gets you a refund. Check the IRS website for the current year's threshold for your filing status.

What if I owe taxes but also expect a refund from another source?

File your return by April 15 anyway. If you owe federal taxes, the IRS can use your state refund or other federal refunds to pay what you owe — a process called offset. Filing on time protects you from additional penalties, even if you cannot pay the full amount immediately.

Can I file my taxes early?

Yes. The IRS begins accepting returns in late January each year. Filing early means you receive a refund sooner if one is coming to you. There is no penalty for filing early, and it gives you more time to catch errors or gather documents if you need to amend your return later.

What if I am overseas or in the military?

U.S. citizens and residents living abroad automatically get an extension to June 15 to file and pay. Members of the military serving in a combat zone get an extension to 180 days after leaving the combat zone. You do not have to request these extensions — they apply automatically. However, if you owe taxes, interest still accrues after April 15.

Does the deadline change if I file electronically versus by mail?

No. The deadline is April 15 regardless of how you file. However, if you mail a paper return, the IRS uses the postmark date as your filing date. If you file electronically, the timestamp on your submission is your filing date. Filing electronically is faster and reduces the risk of your return getting lost in the mail.