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

The Internal Revenue Service (IRS) sets April 15 as the annual important date for filing your federal income tax return. If April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. If it falls on a federal holiday, the important date moves to the next business day. For the 2024 tax year, the important date is April 15, 2025.

This important date applies whether you owe taxes, expect a refund, or break even. Filing on time protects you from penalties and interest charges. If you cannot file by April 15, you can request an extension, though an extension to file is not an extension to pay — taxes owed are still due by April 15.

State tax important date usually match the federal important date, 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 income tax returns are due April 15 each year, or the next business day if that date is a weekend or holiday.
  • An extension to file moves your important date to October 15, but taxes owed are still due by April 15 or you will owe interest and penalties.
  • State tax important date usually match the federal important date, though you should confirm with your state's tax authority.
  • The IRS charges penalties for filing late and interest on unpaid taxes, starting the day after the important date passes.
  • You must file even if you do not owe taxes, because you may be may have access to to a refund or tax credits.

What happens if you miss the April 15 important date

If you do not file by April 15 and do not have an 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 your return is late, up to 25% of your unpaid tax. If you owe no tax, the penalty does not explore — but you still should file if you are may have access to to a refund.

The IRS also charges interest on any unpaid tax, starting the day after the important date. Interest compounds daily and is calculated using a rate set by the IRS each quarter. Interest and penalties stack on top of each other, so the longer you wait, the more you owe.

If you filed late in previous years, the IRS may have already sent you a notice. If you receive a notice about an unfiled return, contact the IRS or a tax professional right away — ignoring it makes the problem worse.

How to request a filing extension

You can request an automatic six-month extension by filing Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS. This moves your filing important date from April 15 to October 15. You can file Form 4868 on paper by mail or electronically through IRS Free File or tax software.

An extension to file does not extend the important date to pay. If you owe taxes, they are still due April 15. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you filed an extension. To avoid this, estimate what you owe and pay it by April 15, then file your actual return by October 15.

You do not need a reason to request an extension. The IRS grants it automatically when you file Form 4868 on time. If you miss the April 15 important date and did not file Form 4868 before April 15, you cannot get an automatic extension — you would need to request one from the IRS directly, which is harder to obtain.

Different important date for self-employed people and business owners

If you are self-employed or own a business, your personal tax return is still due April 15. However, if you file a business tax return (such as a partnership return or S-corporation return), that return may have a different important date. For example, partnership returns are due March 15, and S-corporation returns are due March 15 as well.

If you own a sole proprietorship, you file Schedule C with your personal return, so your important date is still April 15. If you own a partnership or corporation, you file a separate business return with its own important date, and you also file a personal return showing your share of business income.

Self-employed people should also know that estimated tax payments are due four times a year — April 15, June 15, September 15, and January 15 of the following year. These are separate from your annual return and are due even if you have not filed your previous year's return yet.

State tax filing important date

Most states that have an income tax follow the federal important date of April 15. However, a few states have different dates. For example, some states may give you an extra week or two if you are filing electronically. A handful of states do not have an income tax at all, so you would only file federal taxes.

If you moved to a new state during the tax year, you may need to file returns in both your old state and your new state. The state you lived in on December 31 is usually the state where you file, but if you moved partway through the year, check both states' tax authority websites to see what they require.

You can find your state's tax authority by searching "[your state] department of revenue" or "[your state] tax commission." Their website will list the important date and tell you whether an extension is available.

When to file early and why it matters

You do not have to wait until April 15 to file. Many people file in January or February, as soon as they receive their W-2 forms from their employer or 1099 forms from clients. Filing early has two main benefits: you get your refund sooner, and you reduce the risk of identity theft.

If you are expecting a refund, filing early means the IRS processes it and sends it to you weeks sooner. Refunds are typically issued within 21 days of the IRS receiving your return, though it can take longer if there are errors or if you claim certain credits.

Filing early also protects you from tax fraud. If a criminal files a fraudulent return in your name before you file, the IRS may reject your legitimate return. By filing early, you establish that you are the real filer and make it much harder for someone else to claim your identity.

Frequently Asked Questions

What if April 15 falls on a weekend?

The important date moves to Monday, April 17. If April 15 falls on a Friday, the important date is still April 15. The IRS only moves the important date when April 15 is a Saturday, Sunday, or federal holiday.

Can I file my taxes after October 15 if I got an extension?

You can file after October 15, but you will owe penalties and interest on any unpaid tax. The extension gives you until October 15 to file without penalty, but it does not erase the important date — it just moves it. If you need more time after October 15, contact the IRS to explain your situation.

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

You must file if your income exceeds the standard deduction for your filing status, even if you owe no tax. However, you should file even if you earned less, because you may be may have access to to a refund or tax credits like the Earned Income Tax Credit (EITC). Filing is free through IRS Free File if your income is below a certain threshold.

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

File your return on time anyway, even if you cannot pay the full amount. The IRS charges penalties and interest on unpaid tax, but the penalty for filing late is larger than the penalty for paying late. After you file, you can set up a payment plan with the IRS to pay what you owe over time.

Do I need to file state taxes if I only file federal taxes?

Only if your state has an income tax. Nine states have no income tax: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (which taxes only dividend and interest income). If you live in one of these states, you only file federal taxes. If you live elsewhere, check your state's tax authority to see whether you owe state tax.