The standard important date is April 15 of the year after you earned the income

For most people, the important date to file your federal tax return is April 15 of the year following the tax year. If April 15 falls on a weekend or federal holiday, the important date moves to the next business day. For the 2024 tax year (the return you file in 2025), the important date is April 15, 2025. For the 2025 tax year, it will be April 15, 2026.

This important date applies whether you owe taxes, expect a refund, or break even. The IRS requires you to file even if you have no tax liability, because filing is how you claim refundable credits like the Earned Income Tax Credit (EITC) or the Child Tax Credit. If you are due a refund and do not file, you do not receive that money.

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

Key Takeaways

  • The federal filing 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 file even if you owe no taxes, because filing is the only way to claim refundable credits that put money in your pocket.
  • Filing an extension moves your important date to October 15, but it extends only the time to file—not the time to pay taxes you owe.
  • Penalties for filing late start at 5 percent of unpaid taxes per month, and penalties for paying late are separate and also compound monthly.
  • If you are due a refund, there is no penalty for filing late, but you lose the refund if you do not file within three years.

What happens if you file after April 15

If you file after the April 15 important date and you owe taxes, the IRS charges a failure-to-file penalty of 5 percent of your unpaid tax for each month or part of a month that your return is late. This penalty maxes out at 25 percent. You also owe a separate failure-to-pay penalty of 0.5 percent per month on any tax you owe but have not paid, which also caps at 25 percent. Both penalties accrue from the original due date, not from the date you actually file.

If you file late but are owed a refund, there is no penalty. However, you have only three years from the original due date to claim that refund. If you do not file within three years, the IRS keeps the money. For example, if you are due a refund for the 2022 tax year and do not file by April 15, 2025, you lose the refund permanently.

Interest also accrues on any unpaid tax from the due date forward. The interest rate is set quarterly by the IRS and changes based on the federal short-term rate. You owe interest whether you file on time or late, as long as you owe tax.

How to get more time: the extension process

You can file Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) to move your important date from April 15 to October 15—a six-month extension. You do not need a reason to request this extension, and the IRS grants it automatically if you file the form by April 15.

The critical thing to understand: an extension gives you more time to file your return, but it does not give you more time to pay taxes you owe. If you expect to owe money, you should estimate what you will owe and pay it by April 15 anyway. If you do not pay by April 15, you owe failure-to-pay penalties and interest on the unpaid amount, even if you have filed an extension.

You can file Form 4868 on paper by mail, or electronically through tax software or a tax professional. If you file electronically through a tax preparer or software, they often file the extension for you automatically if you request it.

Who does not have to file by April 15

U.S. citizens and resident aliens who live outside the United States on April 15 automatically get until June 15 to file and pay, without filing an extension. This is called the automatic two-month extension for taxpayers abroad. If you need more time beyond June 15, you can file Form 4868 by June 15 to extend to October 15.

Military members stationed outside the United States also get until June 15 automatically. If you are a U.S. citizen living in Puerto Rico and meet certain conditions, you may have a different filing requirement under Act 60; check with a tax professional or the Puerto Rico Department of Treasury.

If you are a resident of a U.S. territory (such as Guam, the U.S. Virgin Islands, or American Samoa), your filing important date and which tax authority you file with depend on your residency status and income sources. Contact your territory's tax agency directly.

What the IRS considers late

The IRS considers your return late if it is postmarked after April 15 (or your extended important date). If you file electronically, the date your software or tax professional submits it to the IRS is the filing date. If you mail a paper return, the postmark date is the filing date—not the date the IRS receives it. This is why mailing early matters if you are close to the important date.

If you file through a tax professional and they miss the important date, you may have a claim against them for penalties and interest, depending on your contract and state law. Keep records of when you gave them your documents and when you asked them to file.

Estimated tax important date during the year

If you are self-employed, have investment income, or do not have taxes withheld from a paycheck, you may owe estimated tax payments four times per year. These are due on April 15, June 15, September 15, and January 15 of the following year. Missing these important date also triggers penalties, though they are usually smaller than the annual filing penalty.

You file estimated taxes using Form 1040-ES (Estimated Tax for Individuals). If you underpay your estimated taxes, the IRS charges an underpayment penalty even if you file your annual return on time and pay the full amount owed. The penalty is based on how much you underpaid and for how long.

State filing important date

Most states that have an income tax use April 15 as their important date, matching the federal important date. However, a few states have different dates. Delaware, for example, has a May 1 important date for residents. Louisiana allows until May 15 for certain filers. Check your state's tax agency website to confirm your state's important date, especially if you moved during the tax year or work in a state different from where you live.

If you file your federal return late, your state return is also considered late unless your state has a later important date. Filing a federal extension does not automatically extend your state important date in all states, so confirm with your state tax agency whether you need to file a separate state extension.

Frequently Asked Questions

What if April 15 falls on a Saturday or Sunday?

The important date moves to the following Monday. If April 15 falls on a Friday and April 16 is a Saturday, the important date is Monday, April 18. If a federal holiday falls on April 15 or the next business day, the IRS moves the important date forward again. For example, if April 15 is a Friday and April 16 is Emancipation Day (a federal holiday), the important date becomes April 17.

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 and age. However, even if you earned less than the standard deduction, you should file if you had taxes withheld from your paycheck or if you are owed a refundable credit like the EITC or Child Tax Credit. Filing is the only way to recover withheld taxes or claim these credits.

Can I file my taxes before January 1?

No. The IRS does not accept returns for a tax year until January 1 of the following year. Tax software and tax professionals cannot submit your return before that date. You can prepare your return early, but it will not be processed until after January 1.

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

File your return on time anyway. You can set up a payment plan with the IRS through their website or by calling 1-800-829-1040. Penalties and interest will still accrue on the unpaid amount, but setting up a plan shows the IRS you intend to pay and may reduce some penalties. Do not skip filing to avoid paying—the failure-to-file penalty is much larger than the failure-to-pay penalty.

If I file an extension, do I have to pay anything by April 15?

You do not have to file your return by April 15, but you should pay any tax you expect to owe. If you do not pay by April 15, you owe failure-to-pay penalties and interest on the unpaid amount, even though your return is not due until October 15. Estimate your tax liability and pay what you can to minimize penalties.