The main deadline for 2024 taxes is April 15, 2025

You must file your 2024 federal income tax return by Tuesday, April 15, 2025. This is the standard deadline for most people. If you owe taxes, payment is also due that same day. If you are owed a refund, there is no penalty for filing late — but you will not receive your refund until you file.

The deadline is set by federal law and does not change based on your income, filing status, or whether you file electronically or by mail. Some states have their own deadlines that may differ slightly, so check your state tax authority's website if you file a state return.

If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. In 2025, April 15 is a Tuesday, so the deadline stands as written.

Key Takeaways

  • Federal tax returns for 2024 are due April 15, 2025, whether you file online or by mail.
  • If you owe taxes and miss the deadline, penalties and interest begin to accrue immediately.
  • You can request a six-month extension to file, but it does not extend the deadline to pay taxes you owe.
  • If you are owed a refund, filing late does not result in a penalty, but you will not receive your money until you file.
  • Some states have different tax deadlines, so verify your state's deadline if you file a state return.

What happens if you miss the April 15 deadline

If you do not file by April 15 and you owe taxes, the IRS charges a failure-to-file penalty and failure-to-pay penalty, plus interest on the unpaid balance. The failure-to-file penalty is typically 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. The failure-to-pay penalty is 0.5 percent per month, also capped at 25 percent. Interest compounds daily.

These penalties apply even if you have a valid reason for missing the deadline. The IRS does not waive penalties based on illness, travel, or other personal circumstances unless you can show reasonable cause — a high bar that requires documented evidence of circumstances beyond your control.

If you are owed a refund and you file late, you do not face penalties. However, you forfeit the refund if you do not file within three years of the original deadline. After three years, the IRS keeps the money.

How to request a filing extension

You can request a six-month extension to file your return, moving your deadline to October 15, 2025. To do this, you file Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS by April 15, 2025.

You can file Form 4868 electronically through tax software, by mail, or through a tax professional. Filing the form is straightforward and does not require the IRS to approve it — the extension is automatic if you file the form on time. However, the extension applies only to filing your return, not to paying taxes you owe.

If you owe taxes, you must estimate what you owe and pay it by April 15, even if you have filed for an extension. If you do not pay by April 15, penalties and interest begin to accrue on the unpaid balance. Paying what you estimate you owe by the original deadline stops the failure-to-pay penalty from running, even if your actual tax liability turns out to be different when you file in October.

Different deadlines for self-employed people and business owners

If you are self-employed or own a business, your personal income tax return is still due April 15, 2025. However, if you file a business tax return (such as a partnership return, S corporation return, or C corporation return), that return may have a different deadline. Partnership and S corporation returns are typically due March 15, 2025. C corporation returns are typically due April 15, 2025.

Self-employed people must also make estimated quarterly tax payments throughout the year if they expect to owe $1,000 or more in taxes. These payments are due on specific dates: April 15, June 16, September 15, and January 15 of the following year. Missing these payments can result in penalties even if you file your annual return on time.

State tax deadlines may differ from federal

Most states that have an income tax follow the federal deadline of April 15. However, some states have different dates. A few states do not have an income tax at all. If you file a state return, check your state's tax authority website to confirm the deadline for your state.

Some states allow you to file for an extension at the same time you file for a federal extension using Form 4868. Other states require a separate extension request. If you are unsure, contact your state tax authority or a tax professional before April 15.

What to do if you cannot file by April 15

If you know you cannot file by April 15, file Form 4868 before that date to request the extension. This stops the failure-to-file penalty from running. If you owe taxes, estimate what you owe and pay it by April 15 to minimize penalties.

If you have already missed April 15 and did not file an extension, file your return as soon as possible. The sooner you file, the sooner any penalties stop accruing. If you are owed a refund, file immediately — you have three years from the original deadline to claim it.

If you cannot pay the full amount you owe, you can still file your return on time and then work out a payment plan with the IRS. The IRS offers several payment options, including installment agreements. Setting up a payment plan does not eliminate penalties and interest, but it stops additional penalties from accruing once you have filed.

Frequently Asked Questions

Do I have to file a return if I did not earn much income in 2024?

Whether you must file depends on your income, age, and filing status. The IRS sets a threshold each year — for 2024, most people under 65 must file if their income exceeds roughly $14,000. If you earned less and had no taxes withheld, you may not be required to file, but you should file anyway if you are owed a refund.

What if April 15 is a weekend or holiday?

If April 15 falls on a Saturday or Sunday, the deadline moves to the following Monday. If it falls on a federal holiday, the deadline moves to the next business day. In 2025, April 15 is a Tuesday, so the deadline is April 15.

Can I file my 2024 return before January 1, 2025?

No. The IRS does not accept 2024 returns before January 1, 2025. You can prepare your return early, but you cannot file it until the tax year is open. Filing opens January 1 each year.

If I file an extension, do I have until October 15 to pay my taxes?

No. Filing an extension gives you until October 15 to file your return, but taxes you owe are still due April 15. If you do not pay by April 15, penalties and interest begin to accrue on the unpaid balance, even if you have an extension to file.

What if I filed my 2024 return but made a mistake?

You can file an amended return using Form 1040-X. There is no deadline to file an amended return if you are owed a refund, but you must file within three years of the original deadline to claim it. If you owe additional tax, file the amended return as soon as possible to minimize penalties and interest.