The federal tax filing 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 is a Monday, so that is the deadline. In 2025, April 15 is a Monday as well.

This deadline applies whether you file on paper or electronically. It also applies whether you owe taxes, expect a refund, or break even. Filing late carries penalties and interest charges, even if you are owed a refund — though the IRS will not charge you interest on money they owe you.

You can request a six-month extension, which moves your deadline to October 15. An extension gives you more time to file, but it does not extend the deadline to pay taxes you owe. If you file an extension and owe money, you still owe it by April 15, or you will face penalties and interest on the unpaid amount.

Key Takeaways

  • The federal tax filing deadline is April 15 each year, or the next business day if April 15 falls on a weekend or holiday.
  • Filing late results in penalties and interest, even if you are owed a refund.
  • You can request a six-month extension to October 15, but taxes you owe are still due by April 15.
  • State tax deadlines usually match the federal deadline, but some states have different dates — check your state's tax agency website.
  • If you cannot file by the deadline, request an extension through Form 4868 before April 15.

State tax deadlines and how they differ from federal

Most states that have an income tax use the same April 15 deadline as the federal government. However, a few states set their own dates. You need to check your specific state's tax agency website to confirm, because missing a state deadline can result in state penalties separate from federal ones.

If you request a federal extension to October 15, most states will automatically extend your state deadline as well. Some states do not — Louisiana, for example, has its own extension rules. If you live in a state with different rules, file the extension with both the IRS and your state tax agency to be safe.

States without income tax (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming) have no state tax filing deadline because they do not collect income tax. You still owe federal taxes if you are a U.S. citizen or resident.

What happens if you miss the deadline

The IRS charges a failure-to-file penalty if you do not file by the deadline and do not have an extension in place. The penalty is usually 5 percent of the unpaid taxes for each month or part of a month that your return is late, up to 25 percent total. If you owe no taxes or are owed a refund, the penalty does not apply — but you still lose the refund if you do not file within three years.

If you owe taxes and do not pay by April 15, the IRS also charges a failure-to-pay penalty of 0.5 percent per month, plus interest on the unpaid amount. Interest compounds daily. The longer you wait, the more you owe.

If you file late but have a good reason — illness, a death in the family, a natural disaster, or a mistake by a tax professional — you can request that the IRS waive the penalty. You must request the waiver in writing and explain your situation. The IRS does not always grant waivers, but it is worth asking if your delay was beyond your control.

How to request an extension if you cannot file on time

To request a six-month extension, file Form 4868 with the IRS before the April 15 deadline. You can file Form 4868 on paper, by mail, or electronically through IRS Free File or tax software. You do not need a reason to request an extension — the IRS grants them automatically if you file the form on time.

When you file Form 4868, you must estimate how much tax you owe for the year. Pay that amount by April 15 if you can, even if you have not finished your full return. Paying by the original deadline reduces penalties and interest if your estimate is close to what you actually owe.

After you file the extension, your new deadline is October 15. You can file your actual return anytime between now and then. If you need more time after October 15, you cannot request another extension — you must file by October 15 or face late-filing penalties.

Self-employed and business owner deadlines

Self-employed people and business owners file their personal tax return by April 15, the same as everyone else. However, if you operate as a sole proprietor or partnership, your business income and expenses go on your personal return (Schedule C), so you use the same April 15 deadline.

If you operate as an S-corporation or C-corporation, your business files a separate corporate return with its own deadline. C-corporations file Form 1120 by March 15. S-corporations file Form 1120-S by March 15. You then file your personal return by April 15, reporting your share of business income.

If you file an extension for your personal return, it does not extend your business return deadline. You must file business returns by their original dates or request a separate business extension.

Quarterly estimated tax payments for self-employed people

If you are self-employed or have income that is not subject to withholding, you may need to make quarterly estimated tax payments throughout the year. These are due on April 15, June 15, September 15, and January 15 of the following year. Missing these payments can result in penalties and interest, even if you file your annual return on time.

You are generally required to make quarterly payments if you expect to owe $1,000 or more in taxes for the year. You calculate your estimated tax using Form 1040-ES and pay through the IRS Direct Pay system, by mail, or through a tax professional.

If you miss a quarterly payment deadline, you can still make the payment late, but the IRS will charge interest from the original due date. The sooner you pay, the less interest you owe.

Special circumstances that change your deadline

If you are a U.S. citizen or resident living abroad, you automatically get a two-month extension to June 15. You still owe taxes by April 15 if you can pay, but you have until June 15 to file your return. This extension applies only to U.S. citizens and residents abroad — not to nonresidents.

If you are in the military and stationed outside the United States, you get the same two-month extension to June 15. If you are deployed or in a combat zone, you may get an additional extension beyond June 15 — contact the IRS for details on your specific situation.

If you are affected by a federally declared disaster, the IRS may grant an automatic extension for your area. The IRS announces these extensions on its website and through local news. If your area is affected, check the IRS website or call 1-800-829-1040 to confirm your new deadline.

Frequently Asked Questions

Can I file my taxes before April 15?

Yes. You can file your return as soon as you have all your documents — usually starting in late January or early February. Filing early means you receive your refund sooner if you are owed one. There is no penalty for filing early.

What if April 15 falls on a weekend?

If April 15 falls on a Saturday, your deadline is Monday, April 17. If it falls on a Sunday, your deadline is Monday, April 16. The IRS always moves the deadline to the next business day when April 15 is not a weekday.

Do I have to file if I do not owe taxes?

You are not required to file if your income is below the threshold set by the IRS for your filing status. However, if you had taxes withheld from your paychecks or made estimated payments, you should file to get your refund. The IRS will not send you a refund unless you file a return.

What if I cannot pay my taxes by April 15?

File your return by April 15 anyway. You can set up a payment plan with the IRS to pay over time. The IRS charges interest and penalties on unpaid taxes, but setting up a plan shows good faith and may reduce penalties. Contact the IRS at 1-800-829-1040 to discuss options.

Does requesting an extension mean the IRS will not audit me?

No. Requesting an extension does not affect your chances of being audited. The IRS selects returns for audit based on other factors, not on whether you filed on time or requested an extension.