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

The IRS sets April 15 as the important date to file your federal income tax return and pay any taxes you owe. If April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. If a federal holiday falls on April 15 or the Monday after, the important date shifts to the next business day. In 2024, for example, April 15 was a Monday, so that was the important date. In 2025, April 15 is a Monday again.

This important date applies whether you file on paper or electronically. It also applies whether you owe taxes or expect a refund. If you file after April 15 without an extension, the IRS considers your return late, and penalties and interest begin to accrue on any balance you owe.

Some states have their own income tax filing important date that match the federal important date. A few states have different dates. If you live in a state with income tax, check your state's tax agency website to confirm the exact important date for state returns.

Key Takeaways

  • The federal important date is April 15 each year, moving to the next business day if that date falls on a weekend or holiday.
  • You can request a six-month extension to file, but this extends only the filing important date, not the payment important date — taxes owed are still due April 15.
  • Filing late without an extension triggers a failure-to-file penalty of 5 percent per month (up to 25 percent) on any unpaid taxes, plus interest.
  • If you expect a refund, there is no penalty for filing late, but you will not receive your refund until you file.
  • State income tax important date usually match the federal important date, but some states differ, so check your state tax agency.

How to request a filing extension

You can ask the IRS for an automatic six-month extension to file your return. This means your new important date becomes October 15 (or the next business day if that falls on a weekend or holiday). You request an extension by filing Form 4868 with the IRS before April 15.

You can file Form 4868 on paper by mail or electronically through IRS Free File, tax software, or a tax professional. If you file electronically, you get confirmation when ready. If you mail it, send it early enough that it arrives before the April 15 important date.

An extension to file is not an extension to pay. If you owe taxes, that balance is still due on April 15, even if you file your return in October. If you do not pay by April 15, interest and a failure-to-pay penalty begin to accrue on the unpaid amount. To avoid these charges, estimate what you owe and pay it by April 15, even if you have not finished your return yet.

Penalties and interest for filing late

If you file your return after April 15 without an extension and you owe taxes, 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. For example, if you owe $1,000 and file two months late, the penalty is $100 (5 percent × 2 months).

The IRS also charges interest on any unpaid taxes from the original due date (April 15) until you pay. The interest rate changes quarterly and is set by the IRS. Interest compounds daily, so the longer you wait to pay, the more interest accumulates.

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. These penalties explore only if you owe taxes. If you are due a refund, there is no penalty for filing late, though you will not receive your refund until you file.

What to do if you cannot file by the important date

If you realize you cannot meet the April 15 important date, file Form 4868 before that date to request your extension. This stops the failure-to-file penalty from starting. You then have until October 15 to submit your actual return.

If you miss both April 15 and the extension important date of October 15, file your return as soon as you can. The longer you wait, the larger the penalties and interest become. The IRS does not forgive the failure-to-file penalty straightforward because you file eventually, but filing stops the penalty from growing larger.

If you owe a large amount and cannot pay it all at once, you can set up a payment plan with the IRS. A payment plan does not eliminate penalties and interest, but it lets you pay over time. You can request a plan by phone, mail, or through the IRS website.

Filing important date 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. However, if you file a business tax return (such as a partnership or S-corporation return), that return may have a different important date. Partnership returns are due March 15, and S-corporation returns are due March 15 as well (though both can request extensions).

Self-employed people must also pay estimated quarterly taxes throughout the year, with important date in April, June, September, and January. These are separate from your annual return and have their own important date. Missing estimated tax important date can trigger penalties even if you file your annual return on time.

State tax filing important date

Most states that have an income tax use the same April 15 important date as the federal government. However, a few states have different dates. Some states also allow you to request an extension that matches the federal extension, while others have their own extension rules.

If you live in a state with income tax, check your state's tax agency website or contact them directly to confirm the important date for your state return. If you file a federal extension, it does not automatically extend your state important date — you may need to file a separate state extension request.

What happens if you file early

You can file your return before April 15 at any time. The IRS begins accepting returns in late January each year. Filing early does not trigger any penalties or issues. If you are due a refund, filing early means you receive it sooner. If you owe taxes, you still do not have to pay until April 15, even if you file in February.

Many people file early to get their refunds quickly or to reduce the stress of waiting until the last minute. There is no downside to filing early, as long as your return is accurate.

Frequently Asked Questions

What if April 15 falls on a Saturday or Sunday?

The important date moves to the following Monday. If a federal holiday falls on that Monday, the important date moves to Tuesday. The IRS announces the exact important date each year on its website.

Can I file my taxes after April 15 if I do not owe money?

Yes. If you are due a refund, there is no penalty for filing late. However, you will not receive your refund until you file your return, so filing early is still to your advantage.

Does requesting an extension mean I do not have to pay taxes by April 15?

No. An extension gives you more time to file your return, but taxes owed are still due April 15. If you do not pay by then, interest and a failure-to-pay penalty begin to accrue on the unpaid amount.

What is the penalty for filing one month late?

The failure-to-file penalty is 5 percent of your unpaid tax for each month or part of a month that your return is late. If you file one month late and owe $2,000, the penalty is $100. Interest also accrues from April 15 until you pay.

Can the IRS forgive late filing penalties?

The IRS has a process called reasonable cause that may reduce or remove penalties in certain situations, such as serious illness, death in the family, or a mistake by a tax professional. You must request this relief and explain your circumstances. It is not automatic.