The standard tax filing deadline is April 15

For most people, the deadline to file your federal income tax return is April 15 of the year following the tax year. For example, taxes on income you earned in 2023 are due April 15, 2024. This date is set by federal law and does not change unless Congress passes new legislation.

If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. In 2024, April 15 was a Monday, so that was the actual deadline. The IRS does not grant automatic extensions simply because you did not file on time — you have to request one.

State income tax deadlines usually match the federal deadline, though a few states have different dates. Check your state's tax authority website if you live outside the continental United States or in a territory.

Key Takeaways

  • Federal tax returns are due April 15 unless that date falls on a weekend or holiday, in which case the deadline moves to the next business day.
  • You can request a six-month extension before April 15, which moves your deadline to October 15, but this only extends the filing deadline — taxes owed are still due April 15.
  • If you owe taxes and do not pay by April 15, the IRS charges interest and penalties starting immediately, even if you file late.
  • If you are owed a refund, there is no penalty for filing late, but you cannot receive your refund until you file.
  • Military members stationed overseas and U.S. citizens living abroad get an automatic two-month extension to June 15 without having to request it.

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 tax for each month or part of a month that your return is late, up to a maximum of 25 percent. The penalty is calculated on the amount of tax you owe, not on your income.

If you owe taxes and do not pay by April 15, you also owe failure-to-pay penalties and interest. The failure-to-pay penalty is 0.5 percent of your unpaid tax per month, and interest accrues daily at a rate set by the IRS each quarter. Both penalties and interest compound, meaning you owe interest on the penalties themselves.

If you are owed a refund, filing late does not result in penalties. However, you cannot receive your refund until you file your return. The IRS will not send you money you are owed without a filed return.

How to request a filing extension

You can request a six-month extension by filing Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) before April 15. You do not need a reason to request this extension — it is automatic if you file the form on time.

You can file Form 4868 by mail, by phone, by electronic filing through tax software, or through the IRS website. If you file electronically, you get confirmation immediately. The new deadline becomes October 15.

Important: an extension to file is not an extension to pay. If you owe taxes, they are still due April 15. If you do not pay by April 15, you owe failure-to-pay penalties and interest on the unpaid amount, even if you have an extension to file. Pay what you estimate you owe by April 15 to avoid these penalties.

Special situations that change your deadline

Military members stationed outside the United States get an automatic two-month extension to June 15 without filing Form 4868. This applies to active-duty service members, reservists, and National Guard members deployed overseas. You do not have to request this extension — it is automatic.

U.S. citizens and residents living outside the United States also get an automatic two-month extension to June 15. This includes people living abroad for work, retirement, or other reasons. Like the military extension, you do not have to request it, though you can file Form 4868 to request an additional four months (to October 15) if needed.

Disaster victims may receive an extended deadline if the IRS declares a disaster in your area. The IRS announces these extensions on its website and through local news. If you are affected, the IRS will typically give you several months beyond the normal deadline.

People who are seriously ill or incapacitated can request a deadline extension by writing to the IRS, though this is less common and requires documentation. Contact the IRS directly if this applies to you.

What the IRS needs from you by the deadline

By April 15 (or your extended deadline), you must file a completed tax return with the IRS. This means either mailing a paper return or submitting an electronic return through approved tax software or a tax professional.

Your return must include your name, Social Security number, filing status, income from all sources (W-2 forms from employers, 1099 forms from other income, interest statements, etc.), deductions or the standard deduction, and any credits you claim. If you are missing documents, you can still file on time using estimates, but you may need to file an amended return later.

If you cannot gather all your documents by April 15, file Form 4868 for an extension rather than missing the deadline. Filing the extension form takes minutes and protects you from penalties.

Penalties and interest if you do not file or pay

The IRS charges two separate penalties if you file late and owe taxes: the failure-to-file penalty and the failure-to-pay penalty. If both apply, the failure-to-file penalty is reduced by the failure-to-pay penalty for any month where both are owed, so you do not pay both at full rate for the same month.

Interest accrues from the original due date (April 15) until you pay in full. The interest rate changes quarterly and is published by the IRS. As of 2024, the rate is 8 percent per year, but this changes. Interest is compounded daily.

If you file more than 60 days late, there is a minimum penalty of $435 (as of 2024) or 100 percent of the unpaid tax, whichever is smaller. This minimum applies even if your unpaid tax is very small.

How to know if you have to file at all

Not everyone has to file a tax return. Whether you must file depends on your income, age, filing status, and whether you are a dependent. The IRS publishes income thresholds each year that determine who must file.

For 2023 taxes (filed in 2024), a single person under 65 had to file if their income was $13,850 or more. A single person 65 or older had to file if their income was $15,550 or more. These thresholds are different for married couples, heads of household, and dependents. Check the IRS website or a tax professional to determine whether you must file based on your specific situation.

Even if you do not have to file, you may want to file anyway if you had taxes withheld from your paychecks or if you are owed a refundable credit like the Earned Income Tax Credit. Filing is the only way to get that money back.

Frequently Asked Questions

What if April 15 falls on a weekend?

The deadline moves to the following Monday. If April 15 is a Saturday, you have until Monday, April 17 to file. If it is a Sunday, you have until Monday, April 16. Federal holidays also push the deadline forward — if April 15 is a holiday in Washington, D.C., the deadline becomes April 16.

Can I file my taxes early?

Yes. You can file your return as soon as you have all your documents, which is often in late January or early February. Filing early means you receive your refund sooner if you are owed one. There is no penalty or disadvantage to filing before April 15.

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

File your return on time anyway and pay what you can. The IRS offers payment plans (called installment agreements) that let you pay over time. You will owe interest and penalties on the unpaid balance, but setting up a payment plan shows the IRS you are trying to comply, which can reduce penalties in some cases.

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

Generally no, but there are exceptions. If you had taxes withheld from unemployment benefits, Social Security, or other sources, you may want to file to get a refund. Check the IRS website or speak with a tax professional about your specific situation.

What happens if I miss the October 15 extended deadline?

The same penalties apply as if you missed April 15. The failure-to-file penalty and failure-to-pay penalty both begin accruing. If you requested an extension and cannot meet the October 15 deadline, contact the IRS immediately to discuss your options.