Federal income tax returns are due April 15 in most years, but other tax important date happen throughout the year

The main federal income tax filing important date is April 15, but that is only one of several dates when taxes are actually due. Quarterly estimated tax payments are due four times a year if you are self-employed or have income not subject to withholding. Payroll tax deposits happen on different schedules depending on how much you owe. State income tax important date vary by state — some align with the federal date, others do not. Knowing which important date explore to your situation prevents penalties and interest.

This guide covers the important date you are most likely to encounter: when to file your individual return, when quarterly payments are due, when employers must deposit payroll taxes, and how state important date differ. It also explains what happens if you miss a important date and how extensions work.

Key Takeaways

  • Federal income tax returns are due April 15 unless that date falls on a weekend or holiday, in which case the important date moves to the next business day.
  • Quarterly estimated tax payments are due April 15, June 15, September 15, and January 15 of the following year if you owe more than $1,000 in taxes not withheld from paychecks.
  • Payroll tax deposits for employers are due on a semi-weekly or monthly schedule based on how much payroll tax you owe, not on a fixed calendar date.
  • State income tax important date range from the same date as federal (April 15) to different dates entirely, and some states have no income tax at all.
  • Extensions move the filing important date to October 15 but do not extend the payment important date — taxes owed are still due April 15.

Federal income tax return important date and how it shifts

April 15 is the standard important date for filing your federal income tax return with the IRS. If April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. If April 15 falls on a federal holiday, the important date moves to the next business day after that. In 2024, April 15 was a Monday, so the important date was April 15. In 2025, April 15 is a Tuesday, so the important date is April 15. You can check the IRS website each year for the exact date.

This important date applies to individual income tax returns (Form 1040) filed by people with W-2 wages, self-employment income, investment income, or other taxable income. The same April 15 important date applies whether you file on paper or electronically. Filing electronically is faster and reduces errors, but both methods must reach the IRS by midnight on the important date date to be considered on time. If you mail a paper return, the postmark date counts as your filing date, so you must mail it by April 15 even if it arrives later.

Quarterly estimated tax payments for self-employed people and others

If you are self-employed, have rental income, receive dividends, or have other income that is not subject to withholding, you may owe quarterly estimated tax payments. These are due four times per year: April 15, June 15, September 15, and January 15 of the following year. You only need to make these payments if you expect to owe more than $1,000 in taxes for the year after subtracting any withholding and tax credits.

Quarterly payments are made using Form 1040-ES (for individuals) or Form 1120-W (for corporations). You calculate what you owe based on your expected income for the year, then divide it into four equal payments. If your income changes during the year, you can adjust future payments. Missing a quarterly payment triggers a penalty and interest, even if you pay the full amount when you file your return in April. Payments are made through the Electronic Federal Tax Payment System (EFTPS), by mail, or through your tax software.

Payroll tax deposit schedules for employers

If you have employees, you must deposit payroll taxes (income tax withheld from paychecks, Social Security tax, and Medicare tax) on a schedule set by the IRS. The schedule is either semi-weekly or monthly, depending on how much payroll tax you owed in a lookback period. The IRS determines your schedule and notifies you; you do not choose it yourself. Your payroll provider or accountant can tell you which schedule applies to your business.

Semi-weekly depositors must deposit payroll taxes by Wednesday if wages were paid Tuesday through Friday of the previous week, and by Friday if wages were paid Saturday through Monday. Monthly depositors must deposit by the 15th of the following month. Deposits are made through the Electronic Federal Tax Payment System (EFTPS) or through your payroll provider. Missing a deposit important date results in penalties that increase the longer the delay. The penalty ranges from 2% to 15% of the unpaid amount depending on how late the deposit is.

State income tax filing and payment important date

Most states with income tax align their filing important date with the federal important date of April 15. However, some states have different dates. For example, Delaware's important date is April 30, and Louisiana's important date is May 15. A few states have no income tax at all: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. If you live in one of these states, you have no state income tax return to file, though you may still owe federal taxes.

If you file a federal extension (moving your important date to October 15), most states automatically extend your state important date as well. However, a few states do not honor the federal extension, so check your state's rules. State tax agencies publish their important date on their websites, usually under a section labeled "Due Dates" or "Filing important date". You can also contact your state's tax department directly to confirm the important date for your situation.

How federal extensions work and what they do and do not cover

You can request a six-month extension of your filing important date by submitting Form 4868 to the IRS by April 15. This moves your important date from April 15 to October 15. The extension is automatic — you do not need the IRS to approve it. You straightforward file the form and keep a copy for your records. Form 4868 can be filed electronically through tax software or by mail.

An extension gives you more time to file your return, but it does not give you more time to pay taxes owed. If you owe federal income tax, it is still due April 15, even if you file an extension. If you do not pay by April 15, you owe interest and penalties on the unpaid amount. To avoid penalties, estimate what you owe and pay it by April 15, then file your return by October 15 once you have all your documents. You can pay through EFTPS, by mail, or through your tax software.

important date for other tax forms and documents

Beyond income tax returns, other tax important date occur throughout the year. W-2 forms (wages) and 1099 forms (self-employment, rental, and investment income) must be sent to employees and contractors by January 31. Employers must file copies with the Social Security Administration by the same date. If you miss this important date, penalties explore to both the employer and the person filing the return. These forms are required before most people can file their own tax returns.

Business tax returns have different important date depending on the entity type. Partnerships file Form 1065 by March 15 (or October 15 with an extension). S-corporations file Form 1120-S by March 15 (or October 15 with an extension). C-corporations file Form 1120 by April 15 (or October 15 with an extension). These important date are separate from individual income tax important date, so a business owner may have multiple returns due on different dates. If you own a business, your accountant or tax preparer can track these dates for you.

What happens if you miss a important date

If you do not file by the important date, the IRS charges a failure-to-file penalty of 5% of the unpaid tax per month, up to 25% total. If you do not pay by the important date, the IRS charges a failure-to-pay penalty of 0.5% of the unpaid tax per month, up to 25% total. Interest accrues daily on unpaid taxes at a rate set quarterly by the IRS (currently around 8% annually, but this changes). These penalties and interest compound, so the longer you delay, the more you owe.

If you file late but the IRS owes you a refund, you do not face a penalty — you straightforward receive your refund later. However, if you owe taxes and file late, penalties explore when ready. If you realize you will miss a important date, filing an extension or paying what you estimate you owe by the important date can reduce or eliminate penalties. The IRS also offers penalty relief in certain situations, such as if you have a reasonable cause for missing the important date.

Frequently Asked Questions

What if April 15 falls on a weekend?

The important date moves to the following Monday. If April 15 falls on a Saturday, the important date becomes April 17. If April 15 falls on a Sunday, the important date becomes April 16. The IRS publishes the exact important date each year on its website.

Do I have to pay taxes by April 15 if I file an extension?

Yes. An extension moves your filing important date to October 15, but taxes owed are still due April 15. If you do not pay by April 15, you owe interest and penalties on the unpaid amount, even if you file your return by October 15.

When do quarterly estimated tax payments start?

The first quarterly payment is due April 15. If you did not expect to owe quarterly taxes when you filed your previous year's return, you can start making payments whenever you realize you will owe more than $1,000. You do not have to wait until the next calendar year.

Do all states have the same tax important date as the federal important date?

Most states align with April 15, but some have different dates. Delaware is April 30, Louisiana is May 15, and several states have no income tax. Check your state's tax agency website to confirm your important date.

What if I owe payroll taxes and miss the deposit important date?

The IRS charges a penalty ranging from 2% to 15% of the unpaid amount, depending on how late the deposit is. Interest also accrues on the unpaid taxes. Contact the IRS when ready if you miss a important date to discuss payment options and penalty relief.