The main important date for 2024 taxes is April 15, 2025

You must file your 2024 federal income tax return and pay any taxes owed by April 15, 2025. This is the standard important date for most individual filers. If April 15 falls on a weekend or holiday, the important date moves to the next business day — in 2025, April 15 is a Tuesday, so the important date stays on that date.

The same April 15 important date applies to estimated quarterly tax payments if you are self-employed or have income that does not have taxes withheld. Your first quarter 2025 estimated payment is also due April 15.

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

Key Takeaways

  • Federal income tax returns for 2024 are due April 15, 2025, unless you file for an extension.
  • If you owe taxes and miss the important date, you will owe penalties and interest on top of what you owe, even if you file late.
  • You can request a six-month extension to October 15, 2025, but the extension covers filing only — taxes owed are still due April 15.
  • If you expect a refund, there is no penalty for filing late, but you will not receive your refund until you file.
  • State tax important date usually match the federal important date, though some states differ.

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. The penalty is 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. If you owe $2,000 in taxes and file two months late, the penalty alone is $200.

You also owe interest on any unpaid tax from April 15 until you pay. The interest rate changes quarterly — for 2024, it was 8 percent per year. Interest compounds daily, so the longer you wait, the more you owe.

If you expect a refund, there is no penalty for filing late. However, you will not receive your refund until you file your return. The IRS will not send you money you have not claimed.

How to get a six-month filing extension

You can request an automatic six-month extension, moving your important date from April 15, 2025 to October 15, 2025. To request the extension, file Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS before April 15.

You can file Form 4868 on paper by mail or electronically through tax software, the IRS Free File program, or a tax professional's system. Most tax software includes Form 4868 as part of the filing process — you can submit it without filing your full return.

The extension gives you until October 15 to file, but it does not extend the important date to pay taxes owed. If you owe money, it is still due April 15. If you do not pay by April 15, you owe penalties and interest on the unpaid amount, even though you have until October to file. To avoid penalties, estimate what you owe and pay it by April 15, even if you have not finished your return.

Different important date for self-employed filers and business owners

If you are self-employed or own a business, you may have additional important date beyond April 15. Quarterly estimated tax payments are due on April 15, June 17, September 15, and January 15 of the following year. These dates are set by the IRS and do not change.

If you file Form 1040-ES (Estimated Tax Worksheet for Individuals), you must make a payment with each quarterly important date or face underpayment penalties. The penalties explore even if you ultimately do not owe taxes for the year — the IRS penalizes you for not paying throughout the year.

If you operate as an S corporation or partnership, your business return (Form 1120-S or Form 1065) is due March 15, 2025 — one month before your individual return. However, you do not pay business income tax at the business level; the income passes through to your personal return, which is still due April 15.

State tax important date and variations

Most states that have an income tax use April 15 as their important date, matching the federal important date. However, some states have different dates. Illinois, for example, has historically used July 15 as its important date, though this has changed in recent years. A few states do not have income tax at all — including Florida, Texas, Wyoming, and South Dakota.

If you live in a state without income tax but earned income in a state that has income tax, you may owe that state's tax even though you do not live there. This is common for people who work across state lines or have moved during the year. Check the tax authority website for the state where you earned income.

Special situations that change your important date

If you are a U.S. citizen or resident alien living outside the United States on April 15, 2025, you automatically get until June 15, 2025 to file your federal return. You do not need to request this extension — it is automatic. However, any taxes owed are still due April 15, and interest accrues from that date if you do not pay.

If you are in the military and stationed outside the United States, you also get until June 15 to file. If you are on active duty in a combat zone, the important date may be extended further — check with your military tax office.

If you are affected by a federally declared disaster, the IRS may grant an automatic extension. The IRS announces disaster relief on its website and through local news. If your area is declared a disaster area, you will have additional time to file and pay without penalty.

What to do if you cannot pay by April 15

If you owe taxes but cannot pay the full amount by April 15, file your return anyway. Filing on time stops the failure-to-file penalty (5 percent per month), though you will still owe the failure-to-pay penalty (0.5 percent per month) and interest on the unpaid balance.

You can set up a payment plan with the IRS. A short-term payment plan (120 days or fewer) has no setup fee. A long-term installment agreement costs $31 to $225 depending on how you set it up. You can request a payment plan through the IRS website, by phone at 1-800-829-1040, or through a tax professional.

If you cannot pay and cannot set up a plan, file anyway. The penalties for not filing are much steeper than the penalties for not paying on time.

Frequently Asked Questions

What if April 15 falls on a weekend or holiday?

The important date moves to the next business day. In 2025, April 15 is a Tuesday, so the important date is April 15. If April 15 were a Saturday, the important date would be Monday, April 17. The IRS observes federal holidays, so if the next business day is a federal holiday, the important date moves to the day after that.

Do I have to file if I did not earn much income in 2024?

Whether you must file depends on your income level and filing status. The IRS sets a minimum income threshold each year — for 2024, a single person under 65 must file if they earned $14,600 or more. If you earned less, you do not have to file. However, if taxes were withheld from your paychecks, you should file to get a refund.

Can I file my 2024 return before January 1, 2025?

No. The IRS does not accept 2024 returns before January 1, 2025. Tax software and filing systems will not let you submit a 2024 return until the new year begins. You can prepare your return in advance, but you cannot file it until January 1.

What if I filed my return but made a mistake?

You can file an amended return using Form 1040-X. There is no important date to file an amended return if you owe more tax, but you should file as soon as you discover the error to minimize interest. If you are owed a refund due to the error, you must file within three years of the original important date or two years from when you paid the tax, whichever is later.

Does filing an extension give me more time to pay taxes owed?

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 April 15, you owe penalties and interest on the unpaid amount, even if you have filed an extension and do not file your return until October.