The main tax important date for 2024 returns is April 15, 2025

For most people, April 15, 2025 is the date you must file your federal income tax return for the 2024 tax year and pay any tax you owe. This is the standard important date set by the IRS each year. If April 15 falls on a weekend or federal holiday, the important date moves to the next business day — in 2025, April 15 is a Tuesday, so the important date stays on that date.

The April 15 important date applies whether you file on paper or electronically. It also applies to your state income tax return in most states that have an income tax, though a few states set their own dates. If you owe money, the IRS charges interest and penalties starting the day after the important date if you have not paid.

You do not have to wait until April to file. Many people file in January or February once they receive their W-2 forms from employers or 1099 forms from other income sources. Filing early can speed up a refund if the IRS owes you money.

Key Takeaways

  • April 15, 2025 is the important date to file your 2024 federal tax return and pay any tax owed to the IRS.
  • If you expect a refund, filing early in the year can get your money back faster, though there is no penalty for filing closer to April 15.
  • You can request an automatic six-month extension to file, but this only delays filing — you still owe any tax by April 15 or you will face interest and penalties.
  • Self-employed people and business owners have the same April 15 filing important date, but estimated quarterly tax payments are due on different dates throughout the year.
  • State income tax important date usually match the federal important date, but a few states have different dates, so check your state's tax agency website.

What happens if you file late or pay late

If you do not file by April 15, 2025, the IRS charges a failure-to-file penalty of 5 percent of the unpaid tax for each month you are late, up to 25 percent total. If you do not pay by April 15, the failure-to-pay penalty is 0.5 percent of the unpaid tax per month, also capped at 25 percent. Both penalties are separate — you can owe both at the same time.

On top of penalties, the IRS charges interest on any unpaid tax from April 16, 2025 onward. The interest rate changes quarterly and is set by federal law. For 2024, the rate was 8 percent per year, but rates vary. Interest compounds daily and is added to what you owe.

If you cannot pay the full amount by April 15, you have options. You can set up a payment plan with the IRS, pay what you can now and the rest later, or request a short delay. The key is to file on time even if you cannot pay — filing stops the failure-to-file penalty, leaving only the smaller failure-to-pay penalty and interest.

How to request a filing extension

You can request an automatic six-month extension to file your return, moving your important date to October 15, 2025. To do this, you file Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS. You can file Form 4868 electronically through tax software, by mail, or by phone.

An extension gives you more time to gather documents and prepare your return, but it does not extend the important date to pay tax. If you owe tax, it is still due by April 15, 2025. If you do not pay by April 15, you owe failure-to-pay penalties and interest even if you have filed an extension. Many people file an extension, estimate what they owe, and send a payment by April 15 to avoid penalties.

You do not need a reason to request an extension — the IRS grants it automatically if you file Form 4868 on time. However, if you file Form 4868 after April 15, the IRS may not grant the extension, so submit it before the important date.

Quarterly estimated tax payments for self-employed people

If you are self-employed, own a business, or have income that does not have taxes withheld (such as rental income or investment income), you may need to make quarterly estimated tax payments throughout the year instead of waiting until April 15. These payments are due on specific dates: April 15, June 17, September 16, and January 15 of the following year for the previous tax year.

Estimated payments are calculated based on your expected income and tax liability for the year. You can use Form 1040-ES (Estimated Tax for Individuals) to figure out how much to pay each quarter. If you do not make these payments and you owe more than $1,000 in tax when you file, you may owe an underpayment penalty in addition to the tax itself.

The January 15 payment date is important: it covers the fourth quarter of the previous year and the first quarter of the current year combined. For 2024 income, your final estimated payment is due January 15, 2025.

State tax important date and variations

Most states that have an income tax use April 15, 2025 as their important date to match the federal important date. However, a few states set different dates. Some states allow you to file an extension at the same time you request a federal extension, while others require a separate state extension form. A handful of states do not have an income tax at all (including Texas, Florida, and Wyoming), so you would not file a state return in those places.

If you live in one state but work in another, you may need to file returns in both states. Some states offer credits to avoid double taxation, but the rules vary widely. Check your state's tax agency website or contact them directly to confirm your important date and filing requirements.

Local income taxes exist in some cities and counties as well. These are separate from state tax and have their own important date and forms. Philadelphia, for example, has a local income tax with its own filing requirements.

When to expect your refund if you file early

If you file electronically and choose direct deposit to your bank account, the IRS typically issues refunds within 21 days of accepting your return. If you file by mail, it takes longer — usually six to eight weeks. The IRS publishes a "Where's My Refund?" tool on its website where you can check the status of your refund using your Social Security number, filing status, and the refund amount.

Filing in January or February does not may provide a faster refund than filing in March or early April, because the IRS processes returns in the order it receives them. However, filing early means you do not have to wait until mid-April to start the 21-day clock. If you are expecting a refund and do not need the money when ready, there is no advantage to rushing — the important date is still April 15 whether you file in January or April.

Refunds can be delayed if the IRS needs to verify information on your return, if you claim certain credits (like the Earned Income Tax Credit), or if there are errors. The IRS may contact you by mail if it has questions.

Frequently Asked Questions

What if April 15 falls on a weekend or holiday?

The important date moves to the next business day. In 2025, April 15 is a Tuesday, so the important date is April 15. If April 15 were a Saturday, the important date would be Monday, April 17. The IRS observes federal holidays, so if the important date fell on a holiday, it would move to the next day that is not a holiday or weekend.

Can I file my 2024 return before January 1, 2025?

No. The IRS does not accept 2024 tax returns before the tax year ends on December 31, 2024. The earliest you can file is usually in late January 2025, once employers and financial institutions have sent out W-2 and 1099 forms. Filing before you have all your documents can result in errors and delays.

Do I have to file if I did not earn much income?

It depends on your income level and filing status. The IRS sets a threshold each year — for 2024, single filers under age 65 with less than $14,600 in income generally do not have to file. However, if you had taxes withheld from paychecks, you should file to get a refund. Check the IRS website or use the IRS Interactive Tax Assistant to determine if you must file.

What if I owe taxes but cannot pay by April 15?

File your return on time anyway. You can set up a payment plan with the IRS to pay over time, or request a short delay. The failure-to-file penalty is much larger than the failure-to-pay penalty, so filing on time even without payment is important. Contact the IRS or visit IRS.gov to explore payment options.

Do I need to file both federal and state returns?

If you live in a state with an income tax and earned income in that state, yes. However, nine states have no income tax. If you lived in multiple states during 2024, you may need to file in more than one state. Check your state's tax agency website to confirm your filing requirements.