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

For most people, you must file your federal income tax return by April 15. 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 again.

This deadline applies whether you owe taxes, expect a refund, or break even. The IRS does not waive the filing deadline for people who think they will owe nothing. If you are self-employed, a business owner, or have complex income sources, the same April 15 deadline applies to you — there is no separate later date for complicated returns.

Some states have their own tax filing deadlines that differ from the federal deadline. Most states align with April 15, but a few observe different dates. You will need to check your state's tax authority website to confirm the exact deadline where you live.

Key Takeaways

  • The federal deadline is April 15 each year, moving to the next business day only if that date is a weekend or federal holiday.
  • You must file even if you expect no tax owed or plan to receive a refund.
  • Filing an extension moves your deadline to October 15, but does not extend the time to pay taxes you owe.
  • Penalties for late filing start at 5 percent of unpaid taxes per month, while penalties for late payment are 0.5 percent per month.
  • Your state may have a different deadline than April 15, so check your state tax authority before the federal deadline passes.

What happens if you file after April 15

If you file your return after April 15 without an extension, the IRS charges a failure-to-file penalty. This penalty is 5 percent of the unpaid taxes for each month or part of a month that your return is late, up to a maximum of 25 percent. The penalty applies even if you do not owe any taxes — if you are due a refund, the penalty does not apply, but you will lose the time value of that refund money.

If you owe taxes and pay late, you face a separate failure-to-pay penalty of 0.5 percent per month, also up to 25 percent total. You also owe interest on unpaid taxes from April 15 onward. The interest rate is set quarterly by the IRS and compounds daily. As of early 2024, the rate was 8 percent annually, but this changes.

The IRS does not forgive these penalties automatically. You can request reasonable cause relief if you have a documented reason for the delay — serious illness, a death in the family, or a natural disaster, for example — but you must submit Form 843 (Claim for Refund and Request for Abatement) and provide supporting evidence. Claiming you did not know the deadline or forgot does not may have access to as reasonable cause.

How to file an extension and what it does and does not do

You can file Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) to move your filing deadline to October 15. You do not need a reason to request an extension, and the IRS grants it automatically if you submit the form by April 15. You can file Form 4868 on paper, by phone, or through tax software.

An extension gives you six more months to file your return, but it does not extend the time to pay taxes you owe. If you expect to owe money, you should estimate the amount and pay it by April 15 anyway. If you do not pay by April 15, you owe interest and penalties on the unpaid balance from that date forward, even though your return is not due until October 15.

If you file an extension and then file your return by October 15, you avoid the failure-to-file penalty. You still owe the failure-to-pay penalty and interest if you did not pay the full amount by April 15, but the penalty is smaller because it runs for a shorter time.

State tax deadlines and how they differ from federal

Most states that have an income tax use April 15 as their deadline, matching the federal date. However, some states observe different dates. For example, a few states may allow an additional week or two, or may tie their deadline to the federal deadline plus a set number of days. A small number of states have no income tax at all, so there is no state filing deadline.

If you live in one state but work or have income in another, you may owe taxes in both places and face two separate deadlines. You should check the website of your state's tax authority — usually called the Department of Revenue or similar — to confirm the exact deadline. Many state websites also show whether an extension is available and how to request one.

If you file a federal extension, most states will honor it automatically, but not all. Some states require you to file a separate state extension form. Check your state's rules before relying on a federal extension to cover your state return.

What to do if you cannot file by April 15

If you realize before April 15 that you will not be ready, file Form 4868 immediately. You can file it electronically through tax software, by phone through the IRS automated system, or by mailing the paper form. Filing the extension takes minutes and costs nothing. This stops the failure-to-file penalty from starting on April 16.

If you have already missed April 15 and did not file an extension, file your return as soon as you can. The sooner you file, the smaller the penalty. If you are due a refund, filing late does not trigger a penalty, but you will lose months of interest on that refund money. If you owe taxes, file and pay immediately to minimize interest charges.

If you cannot pay the full amount you owe, file the return anyway and then contact the IRS about a payment plan. The IRS offers short-term plans (120 days or less) at no cost and long-term installment agreements for a setup fee. Setting up a payment plan does not eliminate penalties or interest, but it stops the IRS from taking collection action while you pay.

Penalties and interest explained

The IRS charges two separate penalties for late filing and late payment. The failure-to-file penalty is 5 percent of unpaid taxes per month, capped at 25 percent total. The failure-to-pay penalty is 0.5 percent per month, also capped at 25 percent. If both apply, the failure-to-file penalty is reduced by the failure-to-pay penalty in any month where both are owed, so you do not pay both in full.

On top of penalties, you owe interest on any unpaid taxes from April 15 onward. Interest compounds daily and accrues whether you file on time or late. The interest rate is set by the IRS each quarter based on the federal short-term rate plus 3 percent. As of early 2024, the rate was 8 percent annually, but check the IRS website for the current rate.

If you filed on time but paid late, you owe only the failure-to-pay penalty (0.5 percent per month) plus interest. This is much smaller than the combined penalties for filing and paying late. This is why filing on time, even if you cannot pay, is important.

Frequently Asked Questions

What if April 15 falls on a weekend?

If April 15 is a Saturday, your deadline is Monday, April 17. If April 15 is a Sunday, your deadline is Monday, April 16. If Monday is a federal holiday, the deadline moves to Tuesday. The IRS website publishes the exact deadline each year in January.

Do I have to file if I did not work or earn income?

If you had no income, you generally do not have to file. However, if you had taxes withheld from a job or made estimated tax payments, you should file to get a refund. Some people also file to claim the Earned Income Tax Credit or Child Tax Credit, which require a return even if no taxes are owed.

Can I file my taxes after October 15 if I filed an extension?

You can file after October 15, but you will owe the failure-to-file penalty starting October 16. The extension gives you until October 15 without penalty; after that date, the 5 percent monthly penalty applies again. File by October 15 to avoid this.

What if I owe taxes but cannot pay by April 15?

File your return by April 15 anyway. You will owe the failure-to-pay penalty (0.5 percent per month) and interest, but not the larger failure-to-file penalty (5 percent per month). Then contact the IRS to set up a payment plan. You can request a short-term plan (up to 120 days) at no cost or a long-term installment agreement for a setup fee.

Does filing a federal extension cover my state taxes too?

Most states honor a federal extension automatically, but not all. Check your state tax authority's website to confirm. Some states require a separate extension form. If you are unsure, file both a federal and state extension to be safe.