The main 2024 tax important date you need to know

Most individual tax returns and payments for 2024 are due on April 15, 2025. This is the standard important date for filing your federal return and paying any tax you owe. If April 15 falls on a weekend or holiday, the IRS moves the important date to the next business day — in 2025, April 15 is a Monday, so the important date stands.

Estimated tax payments, self-employment taxes, and certain business filings have different important date throughout 2024 and into 2025. The date that matters most depends on your situation: whether you're an employee, self-employed, a business owner, or someone with investment income.

If you cannot file by April 15, 2025, you can request an automatic extension that gives you until October 15, 2025. An extension delays your filing important date but does not delay your payment important date — taxes owed are still due April 15, or you will owe interest and penalties on the unpaid amount.

Key Takeaways

  • April 15, 2025 is the important date to file your 2024 federal tax return and pay any tax owed; an extension moves the filing date to October 15 but not the payment date.
  • Estimated tax payments for 2024 are due on April 15, June 17, September 16, and January 15, 2025, and explore to self-employed people and those with income not subject to withholding.
  • Self-employed people must pay self-employment tax (Social Security and Medicare) along with income tax, and can deduct half of it on their return.
  • Quarterly estimated payments are calculated based on your expected annual income, and underpayment can result in penalties even if you end up owing nothing overall.
  • State tax important date usually match the federal important date of April 15, 2025, but some states have different dates or no income tax at all.

Estimated tax payment dates for 2024

If you are self-employed, have rental income, investment income, or other earnings not subject to withholding, you likely owe estimated taxes in quarterly installments. The four payment dates for 2024 are:

  • April 15, 2024 — covers income earned January 1 through March 31
  • June 17, 2024 — covers income earned April 1 through May 31
  • September 16, 2024 — covers income earned June 1 through August 31
  • January 15, 2025 — covers income earned September 1 through December 31

You pay estimated taxes to the IRS using Form 1040-ES or through the IRS Direct Pay system on the IRS website. You can also pay by credit card or debit card through an approved payment processor, though a fee applies.

The amount you pay is based on your expected income for the year. If you underpay, you may owe a penalty when you file your return, even if your total tax for the year turns out to be less than what you paid. The IRS calculates this penalty based on how much you underpaid and for how long.

Self-employment tax important date

Self-employment tax covers Social Security and Medicare taxes for people who work for themselves. You report it on Schedule SE (Form 1040), which is filed with your annual return by April 15, 2025. The tax is calculated as 15.3% of your net self-employment income (12.4% for Social Security, 2.9% for Medicare), though you can deduct half of it as a business expense on your return.

Self-employment tax is separate from income tax but is due on the same date — April 15, 2025. If you pay estimated taxes quarterly, your self-employment tax is typically included in those payments. You do not make separate self-employment tax payments; it all goes through the estimated tax system or is paid when you file your return.

If your net self-employment income is less than $400 for the year, you do not owe self-employment tax, though you may still owe income tax depending on your total income.

What happens if you miss a important date

If you do not pay by April 15, 2025, the IRS charges interest on the unpaid amount starting the day after the important date. The interest rate changes quarterly and is currently in the range of 8% to 9% per year, compounded daily. You also face a failure-to-pay penalty of 0.5% of your unpaid tax per month, up to 25% of the total.

If you do not file by April 15, 2025 and do not have an extension, you face a failure-to-file penalty of 5% of your unpaid tax per month, up to 25%. This penalty is separate from the failure-to-pay penalty and applies even if you do not owe tax — if you are due a refund and do not file, you straightforward do not receive it.

If you cannot pay in full, you can set up a payment plan with the IRS. Short-term plans (120 days or less) are free; longer-term installment agreements charge a setup fee and a monthly user fee. You can request a plan online, by phone, or through a tax professional.

State tax important date for 2024

Most states align their tax important date with the federal important date of April 15, 2025. However, some states have different dates or no income tax at all. Nine states have no state income tax: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (which taxes only dividends and interest income).

If you live in a state with income tax, check your state's tax authority website for the exact important date and any extensions available. Some states offer automatic extensions that match the federal extension to October 15, 2025; others require a separate state extension request.

If you owe state tax and do not pay by the important date, your state charges interest and penalties similar to the federal system. State interest rates and penalty structures vary, so contact your state tax authority if you expect to miss the important date.

Filing an extension and what it does and does not do

Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) gives you an automatic six-month extension, moving your filing important date from April 15, 2025 to October 15, 2025. You do not need to provide a reason, and the IRS does not deny extensions.

An extension applies only to filing your return, not to paying your tax. If you owe tax, it is still due April 15, 2025. If you do not pay by that date, interest and penalties begin accruing when ready, even though you have until October 15 to file. Filing an extension without paying what you owe does not reduce your penalty or interest.

You file Form 4868 by April 15, 2025, either on paper or electronically through tax software or the IRS website. If you file an extension and later discover you owe more tax than you estimated, you can pay the additional amount at any time before October 15 without additional penalty (though interest continues to accrue from April 15).

Quarterly estimated tax for 2025 and beyond

If you are self-employed or have income not subject to withholding, you will likely owe estimated taxes in 2025 as well. The first payment for 2025 income is due April 15, 2025 — the same day as your 2024 return. This can create a cash flow challenge if you have not planned for both payments.

To avoid underpayment penalties in 2025, you can base your estimated payments on your 2024 tax liability (safe harbor method) or on 90% of your 2025 expected tax. If your income is stable year to year, using your 2024 tax as a guide is often simpler and safer.

If your income varies significantly or you expect a major change in 2025, recalculate your estimated tax quarterly and adjust your payments accordingly. The IRS allows you to pay more or less in each quarter as long as your total for the year meets the safe harbor threshold.

Frequently Asked Questions

Do I owe estimated taxes if I have a job and my employer withholds taxes?

No, not usually. If your employer withholds enough tax from your paychecks, you do not owe estimated taxes. However, if you have a side business, rental income, or significant investment income, you may owe estimated taxes on that income even if you have a job with withholding.

What if I cannot pay my taxes by April 15, 2025?

Contact the IRS to set up a payment plan before the important date if possible. Short-term plans (under 120 days) are free; longer plans charge a setup fee and monthly user fee. You can request a plan online at IRS.gov, by phone, or through a tax professional. Interest and penalties continue to accrue on unpaid tax.

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

Yes. An extension moves your filing important date to October 15, 2025, but your payment important date remains April 15, 2025. Any tax owed is due April 15 regardless of when you file. If you do not pay by April 15, interest and penalties begin accruing.

Are estimated tax payments the same amount every quarter?

Not necessarily. You calculate estimated tax based on your expected annual income, and you can adjust the amount each quarter if your income changes. Many people pay the same amount each quarter for simplicity, but you can pay more or less as long as your total for the year meets the safe harbor threshold.

What states do not have income tax?

Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming have no state income tax. New Hampshire taxes only dividends and interest income, not wages. If you live in one of these states, you have no state income tax filing important date, though you may still owe federal tax.