Tax return important date in the United States

The federal tax return important date is April 15 of the year following the tax year you're reporting on. For the 2023 tax year, returns were due April 15, 2024. For the 2024 tax year, returns will be due April 15, 2025. If April 15 falls on a weekend or federal holiday, the important date moves to the next business day.

You must file a return if your income exceeds certain thresholds, which depend on your filing status, age, and type of income. The IRS publishes updated income thresholds each year on their website. Even if you don't owe tax, filing may be worth doing if you had taxes withheld from paychecks or are may have access to to refundable credits like the Earned Income Tax Credit.

State income tax important date usually match the federal important date, though a handful of states have different dates. Check your state's tax authority website for the exact important date in your state, since penalties and interest accrue separately at the state level.

Key Takeaways

  • Federal tax returns are due April 15 of the following year, moving to the next business day if that date falls on a weekend or holiday.
  • You must file if your income exceeds thresholds set by the IRS each year, which vary by filing status and age.
  • Filing before the important date avoids penalties and interest, even if you owe no tax.
  • State important date usually match the federal important date, but some states differ, so check your state tax authority.
  • An extension moves your important date to October 15 but does not delay payment of taxes owed.

What happens if you file after April 15

If you file after the April 15 important date and you owe tax, the IRS charges a failure-to-file penalty and failure-to-pay interest. The failure-to-file penalty is 5% of unpaid tax per month (or part of a month), up to 25% total. Interest accrues daily on unpaid tax at a rate set quarterly by the IRS — for 2024, the rate was 8% per year.

If you file late but are owed a refund, you do not face a penalty. However, you forfeit the refund if you do not file within three years of the original important date. The IRS will not send you a refund you don't claim.

The penalty is reduced or waived if you can show reasonable cause — for example, a serious illness, death in the family, or reliance on a tax professional's incorrect information. You must explain the reason in writing when you file or contact the IRS afterward.

Filing an extension to October 15

You can request a six-month extension by filing Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) before April 15. This moves your filing important date to October 15 but does not extend the payment important date — taxes owed are still due April 15.

The extension is automatic if you file Form 4868 on time. You do not need approval from the IRS. You can file the form electronically through tax software, by mail, or by phone in some cases. Check the IRS website for the current methods.

If you file the extension but do not pay by April 15, you still owe failure-to-pay interest on the unpaid amount. The extension only gives you more time to file the return itself, not to pay the tax.

important date for amended returns

An amended return corrects errors on a return you already filed. You file it using Form 1040-X (Amended U.S. Individual Income Tax Return). The important date to file an amended return is three years from the original return important date or two years from the date you paid the tax, whichever is later.

For example, if you filed your 2023 return on April 15, 2024, you have until April 15, 2027 to file an amended 2023 return. If you filed late or requested an extension, the three-year window still runs from the original April 15 important date, not from when you actually filed.

Amended returns do not reset the statute of limitations for the IRS to audit you. Filing an amendment does not trigger an audit automatically, though it may draw attention to the year in question.

Quarterly estimated tax important date

If you are self-employed, have investment income, or do not have taxes withheld from paychecks, you may owe quarterly estimated tax payments. These are due on set dates throughout the year: April 15, June 15, September 15, and January 15 of the following year. If a due date falls on a weekend or holiday, it moves to the next business day.

You calculate estimated tax using Form 1040-ES (Estimated Tax for Individuals), which the IRS publishes each year. Underpayment of estimated tax can result in penalties and interest, even if you ultimately owe no tax when you file your annual return.

If your income changes during the year, you can adjust your estimated payments. You do not have to pay equal amounts each quarter.

State and local tax return important date

Most states with income tax follow the federal April 15 important date. However, some states have different dates or allow extensions on different terms. For example, some states grant an automatic extension if you file a federal extension, while others require a separate state extension form.

Local income taxes, where they exist, may have their own important date. Cities like New York, Philadelphia, and Columbus impose local income tax with separate filing requirements. Check your city or county tax authority website for important date and forms.

If you move during the tax year, you may owe tax to both your old and new state. Each state has rules about part-year residents. File returns in both states if required and claim a credit on one return for taxes paid to the other.

What to do if you cannot file by the important date

If you cannot file by April 15, your first step is to file Form 4868 for a federal extension before the important date passes. This prevents the failure-to-file penalty from accruing while you gather documents or work with a tax professional.

If you owe tax, pay as much as you can by April 15 to minimize interest. Any amount you pay reduces the interest calculation. If you cannot pay in full, the IRS offers payment plans — you can set up a short-term plan (120 days or less) for free, or a long-term installment agreement with a setup fee.

If you filed late without an extension and now owe penalties, you can request penalty relief by explaining reasonable cause in writing. Send the explanation with your return or contact the IRS at the address on your notice.

Frequently Asked Questions

Do I have to file a tax return if I don't owe anything?

Not always. You only must file if your income exceeds the threshold for your filing status. However, filing is often worth doing if you had taxes withheld from paychecks or are may have access to to refundable credits, because you will receive a refund. The IRS publishes income thresholds each year on their website.

What if April 15 falls on a Saturday or Sunday?

The important date moves to the following Monday. If Monday is a federal holiday, the important date moves to Tuesday. The IRS announces the exact important date each year on their website.

Can I file my return before January 1?

No. The IRS does not accept returns for a tax year before January 1 of the following year. For example, you cannot file your 2024 return before January 1, 2025. Tax software and the IRS Free File program will not let you file early.

What happens if I miss the October 15 extension important date?

The failure-to-file penalty resumes and accrues from April 15 onward, not from October 15. You should file as soon as possible. If you owe tax, you also owe failure-to-pay interest from April 15. Contact the IRS if you need a payment plan.

Do I need to file a return in every state where I worked?

Only if that state requires it. Most states tax residents on all income and nonresidents only on income earned in that state. If you worked in multiple states, check each state's tax authority website. You may be able to claim a credit on your resident state return for taxes paid to other states.