The standard tax filing deadline is April 15

The IRS requires most people to file their federal income tax return by April 15 of the year following the tax year. For the 2024 tax year (the income you earned from January 1 through December 31, 2024), you would file by April 15, 2025. This date is set by federal law and does not change year to year, though the exact calendar date can shift slightly if April 15 falls on a weekend or holiday.

The April 15 deadline applies whether you owe taxes, expect a refund, or break even. Even if you do not owe anything, filing by this date protects you from penalties and keeps your tax record current. If you do not file and you owe taxes, the IRS will charge you a failure-to-file penalty on top of any taxes owed, plus interest that compounds daily.

Key Takeaways

  • The standard deadline to file federal income taxes is April 15 of the year after the tax year ends, unless that date falls on a weekend or holiday.
  • You can request an automatic six-month extension by filing Form 4868, which moves your deadline to October 15, but this extends only the filing deadline, not the payment deadline.
  • If you owe taxes and miss the April 15 deadline without an extension, you will owe a failure-to-file penalty of 5 percent per month, plus interest on the unpaid amount.
  • State income tax deadlines usually match the federal deadline of April 15, though a few states have different dates or do not have income tax.

How to get a six-month filing extension

You can postpone your filing deadline to October 15 by submitting Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) to the IRS. This extension is automatic — you do not need the IRS to approve it beforehand. You can file Form 4868 on paper by mail, electronically through tax software, or through a tax professional.

The extension gives you more time to gather documents and prepare your return, but it does not extend your payment deadline. If you owe taxes, they are still due on April 15. If you do not pay by April 15 and you owe, you will owe interest on the unpaid amount from April 15 forward, even if you file your return in October. To avoid interest charges, estimate what you owe and pay it by April 15, then file your actual return later with the extension.

What happens if you miss the deadline without an extension

The IRS charges a failure-to-file penalty if you do not file by April 15 and do not have an extension. The 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. This penalty stacks on top of any income taxes you owe. If you owe $2,000 and file two months late, you would owe the $2,000 plus a $200 penalty (5 percent × 2 months).

You also owe interest on any unpaid taxes from April 15 onward. The interest rate is set by the IRS quarterly and compounds daily. The longer you wait to file and pay, the more interest accumulates. If you realize you have missed the deadline, filing as soon as possible limits how much interest you will owe, even though the penalty still applies.

State tax filing deadlines

Most states that have an income tax use April 15 as their filing deadline, matching the federal deadline. However, a handful of states have different dates. You should check your state's tax agency website to confirm the exact deadline for your state. Some states allow you to file a state extension at the same time you file a federal extension on Form 4868, while others require a separate state extension form.

Nine states do not have a personal income tax: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (which taxes only investment income). If you live in one of these states, you only need to worry about the federal deadline. If you moved during the tax year or work in a state different from where you live, you may owe taxes to more than one state, and each state has its own deadline and extension process.

Deadlines for self-employed people and business owners

If you are self-employed or own a business, your federal income tax return is still due April 15, but you may have additional deadlines. If you file a Schedule C (Profit or Loss from Business) or other business schedules, they follow the same April 15 deadline as your main return. If you have employees and withhold payroll taxes, you have separate quarterly deadlines for depositing those taxes, which do not align with the April 15 individual return deadline.

If you operate as a partnership, S corporation, or LLC taxed as a corporation, your business return has a different deadline than your personal return. A partnership return (Form 1065) is due March 15, and an S corporation return (Form 1120-S) is due March 15 as well. These deadlines are earlier than the individual April 15 deadline. You can request an extension for these business returns separately from your personal return extension.

What to do if you cannot pay by the deadline

If you will owe taxes but cannot pay the full amount by April 15, you still need to file your return on time or request an extension. File your return and pay whatever you can by April 15. The IRS will charge interest on the remaining balance, but the interest rate is lower than the failure-to-file penalty, so filing on time and paying what you can is better than not filing at all.

After you file, you can set up a payment plan with the IRS to pay the remaining balance over time. The IRS offers short-term payment plans (120 days or less) with no setup fee and long-term installment agreements with a setup fee that varies based on how you pay. You can request a payment plan through the IRS website, by phone, or through a tax professional. Setting up a plan does not eliminate interest or penalties, but it prevents additional penalties for non-payment.

Frequently Asked Questions

What if April 15 falls on a weekend or holiday?

If April 15 falls on a Saturday or Sunday, the deadline moves to the following Monday. If April 15 falls on a federal holiday, the deadline moves to the next business day. The IRS announces the exact deadline each year on its website. In recent years, April 15 has fallen on a regular weekday, but it is worth checking the IRS website in early April to confirm.

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

Whether you must file depends on your income level and filing status. The IRS sets a threshold each year below which you do not have to file. However, if taxes were withheld from your paychecks, you may want to file anyway to get a refund. You can check the IRS website for the current income thresholds for your filing status.

Can I file my taxes early?

Yes. The IRS begins accepting returns in late January each year. Filing early can speed up your refund if you are owed one. If you owe taxes, filing early gives you more time to arrange payment. There is no penalty for filing before April 15.

What if I filed late and did not know about the penalty?

If you filed late without an extension and the IRS charged you a failure-to-file penalty, you can request that the penalty be removed by filing Form 843 (Claim for Refund and Request for Abatement). The IRS may waive the penalty if you have a reasonable cause, such as a serious illness or a death in your family. You must submit Form 843 within three years of the original deadline.