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

For most people, you must file your federal income tax return by April 15 of the year following the tax year you're reporting. If April 15 falls on a Saturday, Sunday, or federal holiday, the important date moves to the next business day. The IRS does not extend this important date automatically — you have to request an extension in writing if you need more time.

Your state may have a different important date than the federal government. Most states follow the federal April 15 date, but some give you a few extra days. Check your state's tax agency website to confirm the exact date in your state.

The important date applies whether you owe taxes, expect a refund, or break even. Even if you don't owe anything, filing on time protects you from penalties and ensures you receive any refund you're due.

Key Takeaways

  • The federal important date is April 15 unless it falls on a weekend or holiday, in which case it moves to the next business day.
  • You must request a filing extension before the important date if you need more time; the extension gives you until October 15 to file, but taxes owed are still due by April 15.
  • Missing the important date without an extension results in a failure-to-file penalty, which is 5 percent of unpaid taxes per month, up to 25 percent.
  • State filing important date usually match the federal important date, but some states differ, so check your state tax agency for the exact date.
  • Filing on time even when you expect a refund prevents penalties and ensures you receive your money.

How to request a filing extension

You request an extension by filing Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS. You can file this form electronically through tax software, by mail, or through a tax professional. Filing Form 4868 gives you until October 15 to submit your actual return.

An important detail: an extension to file is not an extension to pay. If you owe taxes, you still owe them by April 15, even if you file your return in October. If you don't pay by April 15, you'll owe interest and penalties on the unpaid amount. The extension only gives you more time to prepare your return and gather documents.

You can file Form 4868 electronically through most tax software, which is the fastest method. If you file by mail, send it to the IRS address listed in the form instructions for your state.

What happens if you miss the April 15 important date without an extension

If you don't file by April 15 and haven't requested an extension, the IRS charges a failure-to-file penalty. This penalty is 5 percent of the taxes you owe for each month (or part of a month) that your return is late, up to a maximum of 25 percent. If you owe $2,000 in taxes and file three months late, the penalty would be $300 (5 percent × 3 months × $2,000).

You also owe interest on any unpaid taxes from April 15 until you pay. The interest rate is set by the IRS and changes quarterly. As of 2024, the rate is 8 percent per year, but this varies. Interest compounds daily.

If you expect a refund and file late, you don't face a penalty, but you do lose the refund if you wait more than three years to file. The IRS keeps refunds that aren't claimed within three years from the original important date.

State tax filing important date

Most states use April 15 as their filing important date to match the federal important date. However, some states have different dates. For example, a few states may give you until the following Monday if April 15 falls on a weekend, or they may have their own holiday that shifts the date.

If you live in a state with an income tax, check your state's tax agency website for the exact important date. The state tax agency name varies — it might be called the Department of Revenue, State Tax Commission, or State Board of Equalization. A quick search for "[your state] income tax important date" will take you to the right place.

If you file your federal return late, you should also file your state return late by the same amount of time. Filing one but not the other can trigger notices from the state.

What to do if you've already missed the important date

If the April 15 important date has passed and you haven't filed, file your return as soon as you can. The penalty and interest continue to grow the longer you wait. When you file, the IRS will calculate the penalty and interest owed and include it in your bill.

If you owe taxes, pay what you can when you file. If you can't pay the full amount, the IRS offers payment plans. You can set up a short-term plan (120 days or less) or a long-term installment agreement. Interest and penalties continue to accrue on the unpaid balance, but a payment plan stops the failure-to-pay penalty from growing.

If you expect a refund, filing late doesn't result in a penalty, but you will lose the refund if more than three years have passed since the original April 15 important date. For example, if the important date was April 15, 2021, and you file in May 2024, you've missed the three-year window and the IRS will not refund you.

Special situations that change the important date

If you're a U.S. citizen or resident alien living outside the United States, you automatically get until June 15 to file your federal return. You still owe taxes by April 15, but you have extra time to file the return itself. You can request an additional extension to October 15 using Form 4868.

If you're in the military and stationed outside the United States, you also get until June 15. Active duty military members may be may be able to access for additional relief depending on their location.

If you're affected by a federally declared disaster, the IRS may grant an automatic extension. The IRS announces disaster relief on its website and through news releases. If your area is affected, check the IRS website or contact the IRS to confirm whether your important date has been extended.

How to track your filing status after you submit

After you file, you can check the status of your return on the IRS website using Where's My Refund? This tool updates once a day and tells you whether the IRS has received your return, is processing it, or has issued your refund. You'll need your Social Security number, filing status, and the exact refund amount to use this tool.

If you filed by mail, allow three weeks before checking the status. If you filed electronically, the IRS typically processes your return within 21 days, though some returns take longer if they require additional review.

If you filed a paper return and it's been more than three weeks, or if you filed electronically and it's been more than 21 days with no update, contact the IRS at 1-800-829-1040.

Frequently Asked Questions

What if April 15 falls on a weekend?

If April 15 falls on a Saturday, the important date moves to Monday, April 17. If it falls on a Sunday, the important date moves to Monday, April 16. If April 15 falls on a weekday that is a federal holiday (which is rare), the important date moves to the next business day. The IRS announces the exact important date each year.

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

You can file after October 15, but you'll owe penalties and interest on any taxes owed. The extension only removes the failure-to-file penalty; it doesn't erase the requirement to pay by April 15. File as soon as you can to minimize interest charges.

Do I need to file if I didn't work and have no income?

If you had no income and no one can claim you as a dependent, you generally don't have to file. However, if someone else claims you as a dependent, you may need to file to report certain types of income. Check the IRS website or use the IRS Interactive Tax Assistant to determine whether you must file.

What if I owe taxes and can't pay by April 15?

File your return by April 15 anyway. The failure-to-file penalty is much larger than the failure-to-pay penalty. Once you file, set up a payment plan with the IRS. You can request a short-term plan (up to 120 days) or a long-term installment agreement. Both stop the failure-to-pay penalty from growing while you pay off the debt.

How long do I have to keep my tax records?

Keep tax records for at least three years from the date you filed or the important date, whichever is later. If you underreported income by 25 percent or more, keep records for six years. If you filed a fraudulent return or didn't file at all, there is no time limit. The IRS can go back and audit any year.