When federal income tax returns are due

The federal income tax return important date for most people is April 15 of the year following the tax year. For the 2024 tax year (income earned January 1 through December 31, 2024), the important date is April 15, 2025. For the 2025 tax year, the important date is April 15, 2026.

This date applies whether you file on paper or electronically. If April 15 falls on a weekend or federal holiday, the important date moves to the next business day. In 2025, April 15 is a Tuesday, so the important date stays April 15.

You must file by this date or request an extension before the important date passes. Filing late without an extension results in penalties and interest charges, even if you are owed a refund.

Key Takeaways

  • Federal income tax returns are due April 15 of the following year, unless that date falls on a weekend or holiday.
  • An automatic extension gives you until October 15 to file, but you must request it by April 15 and you still owe taxes by April 15 if you expect to owe money.
  • State income tax important date usually match the federal important date, but some states have different dates — check your state's tax agency website.
  • Self-employed people and business owners may have quarterly estimated tax payments due on April 15, June 15, September 15, and January 15.
  • If you file before the important date and are owed a refund, you can receive it within 21 days if you file electronically.

How to request a filing extension

You can request an automatic extension that moves your filing important date from April 15 to October 15. This extension is automatic — you do not need approval from the IRS. You request it by filing Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) by April 15.

You can file Form 4868 on paper by mail or electronically through IRS Free File, tax software, or a tax professional. Filing it electronically is faster and gives you a confirmation number when ready.

An extension to file is not an extension to pay. If you expect to owe taxes, you should estimate what you owe and pay it by April 15, even if you file your return later. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you filed an extension.

State income tax filing important date

Most states that have an income tax follow the federal important date of April 15. However, some states have different dates. Illinois, for example, has a July 15 important date for individual income tax returns. A few states do not have income tax at all.

If you live in a state with income tax, check your state's tax agency website for the exact important date and whether extensions are available. Some states automatically extend your important date if you have a federal extension; others require a separate state extension request.

If you live in one state but earned income in another, you may need to file returns in both states. Each state has its own rules about who must file and what income counts.

Quarterly estimated tax payments for self-employed people

If you are self-employed or have income that is not subject to withholding (such as rental income or investment income), you may need to make quarterly estimated tax payments. These are due on April 15, June 15, September 15, and January 15 of the following year.

You calculate estimated taxes using Form 1040-ES and pay them to the IRS directly. You can pay online through IRS Direct Pay, by phone, by mail, or through an electronic federal tax payment system (EFTPS). Missing a quarterly payment results in penalties and interest, even if you pay everything when you file your annual return.

The January 15 payment is technically for the next tax year, not the current one. For example, the January 15, 2025 payment is part of your 2025 estimated taxes, not your 2024 taxes.

What happens if you miss the important date

If you do not file by April 15 and do not have an approved extension, the IRS charges a failure-to-file penalty. This penalty is usually 5% of the unpaid tax for each month or part of a month that the return is late, up to 25% total. If you owe taxes and do not pay by April 15, you also owe a failure-to-pay penalty of 0.5% per month, plus interest on the unpaid amount.

These penalties explore even if you are owed a refund, though the IRS will not charge you interest on a refund. However, filing late means your refund is delayed.

If you realize you will miss the important date, file Form 4868 before April 15 to avoid the failure-to-file penalty. If you have already missed April 15, file your return as soon as possible to stop the penalties from growing.

Amended return important date

If you filed your return but need to make changes, you file Form 1040-X (Amended U.S. Individual Income Tax Return). You have three years from the original important date to file an amended return and claim a refund. For the 2024 tax year, that means you can file an amended return until April 15, 2028.

You must file the amended return on paper by mail — the IRS does not accept electronic amended returns. Mail it to the address shown in the Form 1040-X instructions for your state. Processing takes about 16 weeks.

If you owe additional taxes on an amended return, you should pay as soon as possible to reduce interest charges. If you are owed a refund, the IRS will send it after processing your amended return.

Frequently Asked Questions

What if April 15 falls on a weekend?

The important date moves to the next business day. If April 15 is a Saturday, the important date becomes Monday, April 17. If it is a Sunday, the important date becomes Monday, April 16. If April 15 is a federal holiday, the important date also moves to the next business day.

Do I have to file if I did not earn much money?

It depends on your income level and filing status. The IRS sets a minimum income threshold each year — if your income is below that threshold, you do not have to file. However, if taxes were withheld from your paychecks, filing may get you a refund. Check the IRS website for the current year's income thresholds for your filing status.

Can I file my return before January 1?

No. The IRS does not accept returns for a tax year until January 1 of the following year. For the 2024 tax year, the IRS began accepting returns on January 29, 2025. Filing early does not speed up your refund — the IRS processes returns in the order they are received.

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

File your return by April 15 anyway. You can set up a payment plan with the IRS through their website or by calling 1-800-829-1040. A payment plan reduces the failure-to-pay penalty, though you will still owe interest on the unpaid balance. The sooner you pay, the less interest you accumulate.

Do I need to file both federal and state returns?

If you live in a state with income tax and your income is above that state's threshold, yes. If you live in a state without income tax or your income is below the threshold, you may only need to file federal. Check your state's tax agency website for state-specific rules.