Tax important date for 2024 returns and payments
April 15, 2025 is the important date to file your 2024 federal income tax return and pay any tax you owe. This date applies to most individual filers. If April 15 falls on a weekend or federal holiday, the IRS moves the important date to the next business day — in 2025, April 15 is a Tuesday, so the important date stays April 15.
The same April 15 important date applies whether you file on paper or electronically. If you cannot meet this date, you can request a six-month extension, which moves your important date to October 15, 2025. An extension gives you more time to file, but it does not extend the important date to pay taxes you owe — those are still due April 15.
Different important date explore if you are self-employed, own a business, or file a different type of return. Estimated tax payments for 2025 also follow their own schedule. The sections below cover the specific dates that matter to your situation.
Key Takeaways
- Individual income tax returns for 2024 are due April 15, 2025, whether you file electronically or by mail.
- If you owe tax, it is due April 15, 2025, even if you file for an extension — the extension only delays filing, not payment.
- Self-employed people and business owners have the same April 15 important date for their personal return, but business returns and estimated taxes follow different dates.
- Requesting an extension moves your filing important date to October 15, 2025, but you must still pay estimated tax by April 15 to avoid penalties and interest.
- Quarterly estimated tax payments for 2025 are due in April, June, September, and January — not all at once.
April 15, 2025 important date for individual returns
You must file your 2024 Form 1040 (U.S. Individual Income Tax Return) and pay any balance due by April 15, 2025. This applies whether you file with the IRS electronically through tax software or by mailing a paper return to the IRS address for your state.
If you are owed a refund, there is no penalty for filing after April 15 — but you will not receive your refund until you file. The IRS does not send refunds automatically. If you are due a refund and do not file, you can claim it for up to three years from the original important date.
If you expect to owe money and cannot pay the full amount by April 15, you can still file on time and set up a payment plan with the IRS. Filing on time stops the failure-to-file penalty; you will owe interest and a failure-to-pay penalty on the unpaid balance, but the failure-to-file penalty is much larger.
Extension to October 15, 2025
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) with the IRS. You do not need a reason to request an extension — it is automatic if you submit the form on time. You can file Form 4868 electronically through tax software, by mail, or through a tax professional.
The extension moves your filing important date to October 15, 2025. It does not move your payment important date. If you owe tax, you must pay it by April 15, 2025, or you will owe interest and penalties on the unpaid amount. When you file your actual return in the fall, the IRS will credit any payment you made by April 15 toward your final tax bill.
File Form 4868 before April 15, 2025. If you miss that date, you can still file it late, but you will owe a penalty for filing the extension request late — usually 5 percent of the unpaid tax for each month or part of a month you are late.
Self-employed and business owner important date
If you are self-employed and file Schedule C (Profit or Loss from Business) with your Form 1040, your personal return is still due April 15, 2025. You report your business income and expenses on Schedule C and include it with your individual return.
If you own a partnership, S corporation, or C corporation, those entities file their own returns on different dates. A partnership files Form 1065 by March 15, 2025. An S corporation files Form 1120-S by March 15, 2025. A C corporation files Form 1120 by April 15, 2025 (or March 15 if it is a large corporation). These important date are for the business return itself, not your personal return — you still file your personal Form 1040 by April 15, 2025.
If you are self-employed, you also owe self-employment tax on your net business income. This is reported on Schedule SE (Self-Employment Tax) and is due with your Form 1040 on April 15, 2025. You cannot defer self-employment tax by requesting an extension.
Quarterly estimated tax payments for 2025
If you are self-employed, have investment income, or receive income that is not subject to withholding, you may need to make quarterly estimated tax payments for 2025. These are due on four dates throughout the year, not all at once.
| Payment | For income earned | Due date |
|---|---|---|
| First quarter | January 1 – March 31, 2025 | April 15, 2025 |
| Second quarter | April 1 – May 31, 2025 | June 16, 2025 |
| Third quarter | June 1 – August 31, 2025 | September 15, 2025 |
| Fourth quarter | September 1 – December 31, 2025 | January 15, 2026 |
You pay estimated tax using Form 1040-ES (Estimated Tax for Individuals). You can pay electronically through the IRS website, by phone, or by mail. If you miss a quarterly payment, you can still make it late, but you will owe interest on the unpaid amount from the original due date.
You do not have to make estimated payments if your withholding from wages, pensions, or other sources will cover your tax bill for the year. If you are unsure whether you need to pay estimated tax, use the worksheet in Form 1040-ES to calculate your expected tax liability.
State income tax important date
Most states that have an income tax follow the federal April 15 important date for 2024 returns. Some states have different dates. For example, Virginia allows until May 1, and some states with no income tax do not require a state return at all.
Check your state's tax agency website for the exact important date in your state. If your state important date is later than April 15, you still must file your federal return by April 15 — the state important date does not extend the federal important date. If you request a federal extension to October 15, most states automatically extend your state filing important date as well, but verify this with your state tax agency.
State estimated tax payments also follow their own schedule in some states. A few states require quarterly payments on the same dates as federal estimated tax. Others require annual payments or no estimated payments at all. Your state tax agency website will have the specific dates for your state.
What happens if you miss the important date
If you do not file by April 15, 2025, and do not have an extension, the IRS charges a failure-to-file penalty. This penalty is 5 percent of the unpaid tax for each month or part of a month that your return is late, up to 25 percent. 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 on the unpaid amount.
If you file late but do not owe tax (because you are due a refund), there is no penalty. However, you will not receive your refund until you file. If you file more than three years late, you lose the right to claim that refund.
If you cannot pay what you owe, contact the IRS before April 15 to discuss a payment plan. The IRS offers short-term plans (120 days or less) and long-term installment agreements. Setting up a plan before the important date reduces the penalties you owe and shows the IRS you are making a good-faith effort to pay.
Frequently Asked Questions
Can I file my 2024 return before January 1, 2025?
No. The IRS does not accept 2024 returns before January 1, 2025. Tax software and the IRS website will not let you file until the filing season opens. Filing season for 2024 returns opens January 27, 2025. If you file through a tax professional, they may prepare your return before then, but they cannot submit it to the IRS until January 27.
If I request an extension, do I still have to pay by April 15?
Yes. An extension only delays the important date to file your return, not the important date to pay. If you owe tax, you must pay it by April 15, 2025, or you will owe interest and penalties on the unpaid balance. Estimate what you owe and pay it by April 15, even if you file your actual return later.
What if April 15 falls on a weekend or holiday?
In 2025, April 15 is a Tuesday, so the important date is April 15. If April 15 were a Saturday or Sunday, the IRS would move the important date to the following Monday. If April 15 were a federal holiday, the important date would move to the next business day. The IRS website announces any important date changes each year.
Do I have to file if I did not earn much income in 2024?
It depends on your income and filing status. The IRS sets a minimum income threshold — if your income is below that threshold, you do not have to file. However, if you had taxes withheld from your paychecks or made estimated payments, you should file to claim a refund. Check the IRS website or use the interactive tool on IRS.gov to determine whether you must file.
Can I file my state return after the federal important date?
Most states follow the federal April 15 important date, so you should file both by that date. Some states have later important date, but filing your federal return late does not extend your state important date. If you request a federal extension, most states extend your state important date automatically, but confirm this with your state tax agency before relying on it.