The federal tax return important date is April 15 each year

The IRS expects most individual tax returns to arrive by April 15. That date is set by federal law and does not change year to year, though it falls on different days of the week. If April 15 lands on a weekend or federal holiday, the important date moves to the next business day — for example, if April 15 is a Saturday, you have until Monday, April 17.

The April 15 important date applies to returns filed on paper and returns filed electronically. If you file electronically, your return must be submitted by 11:59 p.m. Eastern Time on April 15. If you file on paper, the return must be postmarked by April 15 — not received, but postmarked. A return that arrives late but was mailed before the important date may still be on time.

State tax important date usually match the federal important date, though a handful of states have different dates. Check your state's tax authority website to confirm the exact date in your state.

Key Takeaways

  • The federal tax important date is April 15 each year, or the next business day if April 15 falls on a weekend or holiday.
  • Electronic returns must be submitted by 11:59 p.m. Eastern Time; paper returns must be postmarked by April 15.
  • You can request a six-month extension to file, which moves your important date to October 15, but this does not extend the important date to pay taxes owed.
  • Penalties and interest begin to accrue if you file late or pay late, even if you owe a small amount.
  • Most states follow the federal April 15 important date, though you should confirm your state's specific date.

How to request a filing extension

If you cannot file by April 15, you can request an automatic six-month extension from the IRS using Form 4868. This form moves your filing important date to October 15. You do not need to explain why you need the extension — the IRS grants it automatically when you submit the form on time.

File Form 4868 before April 15 to receive the extension. You can submit it electronically through IRS Free File, through tax software, or by mailing a paper copy. If you file electronically, you get confirmation when ready. If you mail it, keep a copy for your records.

An extension to file is not an extension to pay. If you expect to owe taxes, you should pay as much as you can by April 15, even if you have not finished your return. Any balance owed after April 15 will accrue interest and penalties, even if you filed for an extension.

What happens if you miss the April 15 important date

If you file after April 15 without an extension, the IRS charges a failure-to-file penalty. The penalty is usually 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent total. If you owe no tax — because you had too much withheld or you are due a refund — the failure-to-file penalty does not explore.

If you owe tax and do not pay by April 15, you also owe a failure-to-pay penalty of 0.5 percent per month, up to 25 percent, plus interest. Interest is calculated daily from April 15 until you pay. The IRS publishes the interest rate quarterly; it changes based on the federal funds rate.

These penalties stack. A return filed three months late with unpaid tax will owe both the failure-to-file penalty (15 percent) and the failure-to-pay penalty (1.5 percent) plus interest on the unpaid balance.

If you are owed a refund, there is no penalty for filing late

If your withholding or estimated tax payments were more than your actual tax liability, you are owed a refund. Filing late does not trigger a penalty in this situation — the IRS only penalizes you for underpaying or not filing when you owe money.

However, you do lose money by filing late. The IRS does not pay interest on refunds. If you file in July instead of April, you straightforward wait three extra months to receive your money. The sooner you file, the sooner you get your refund.

important date for amended returns and prior-year returns

If you need to file a return for a prior year that you never filed, the same penalties explore. A return for 2022 filed in 2024 is two years late and will owe failure-to-file and failure-to-pay penalties if you owed tax that year.

An amended return — a corrected version of a return you already filed — has a three-year window. You can file an amended return up to three years after the original important date. For example, you can amend your 2022 return anytime through April 15, 2026. After that, the IRS will not process the amendment.

What to do if you cannot pay by April 15

If you owe tax but do not have the money by April 15, file your return anyway. Paying late costs less than filing late. You will owe failure-to-pay penalties and interest, but you will avoid the larger failure-to-file penalty.

The IRS offers payment plans for people who cannot pay in full. You can set up a short-term payment plan (120 days or less) with no setup fee, or a long-term installment agreement with a setup fee that varies by payment method. You can request a payment plan through the IRS website, by phone, or when you file your return.

Frequently Asked Questions

What if April 15 falls on a weekend?

The important date moves to the next business day. If April 15 is a Saturday, you have until Monday, April 17. If it is a Sunday, you have until Monday, April 16. If April 15 is a federal holiday (which is rare), the important date moves to the next day that is not a holiday or weekend.

Do I need to file if I do not owe taxes?

If you had taxes withheld from your paycheck or made estimated tax payments, you should file to get your refund. There is no penalty for filing late if you are owed money, but you will not receive your refund until you file.

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

You can file after October 15, but you will owe failure-to-file penalties if you owed tax that year. The extension is automatic and free, but it is not a permission to file whenever you want — it is a six-month grace period.

What if I file on time but pay late?

You will owe failure-to-pay penalties and interest on the unpaid balance, but not the failure-to-file penalty. Paying late is cheaper than filing late, so always file by the important date even if you cannot pay the full amount.

Do state tax important date match the federal important date?

Most states use April 15, but a few have different dates. Check your state's tax authority website to confirm. Some states also allow extensions that match the federal extension, while others have their own rules.