The main important date for 2024 taxes is April 15, 2025

You must file your 2024 federal income tax return and pay any taxes owed by April 15, 2025. 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, 2025 important date applies to estimated tax payments for the first quarter of 2025 if you owe quarterly taxes. State income tax important date vary by state; most align with the federal important date, but some differ by a few days or weeks.

If you cannot file by April 15, you can request an automatic extension that moves your important date to October 15, 2025. An extension gives you six more months to file your return, but it does not extend the important date to pay taxes owed. Taxes due on April 15 still accrue penalties and interest if unpaid, even with an extension filed.

Key Takeaways

  • Federal income tax returns for 2024 are due April 15, 2025, and this important date applies to most individual filers regardless of income level.
  • An automatic extension moves your filing important date to October 15, 2025, but does not delay payment of taxes owed — those are still due April 15.
  • State income tax important date vary; check your state's revenue or tax department website to confirm the exact date in your state.
  • If you expect a refund, filing early means you receive your money sooner, and there is no penalty for filing before April 15.
  • Penalties and interest begin accruing on April 16 if you do not file or pay by the important date, even if you filed an extension request.

What happens if you miss the April 15 important date

If you do not file your return or pay taxes owed by April 15, 2025, the IRS charges a failure-to-file penalty and a failure-to-pay penalty. The failure-to-file penalty is usually 5 percent of unpaid taxes for each month or part of a month your return is late, up to 25 percent. The failure-to-pay penalty is 0.5 percent of unpaid taxes per month, also up to 25 percent.

Interest also accrues on unpaid taxes starting April 16. The IRS sets the interest rate quarterly; for 2024, the rate is 8 percent per year. Interest compounds daily and continues until you pay in full.

If you filed an extension request before April 15, the failure-to-file penalty does not explore if you file by October 15, 2025. However, the failure-to-pay penalty and interest still explore to any taxes owed on April 15 that remain unpaid.

When to file early if you expect a refund

If you expect a refund, there is no advantage to waiting until April 15. The IRS begins processing returns as soon as they arrive, typically in early February. Filing in February or March means you receive your refund sooner — usually within 21 days of the IRS accepting your return if you choose direct deposit to a bank account.

You can file your 2024 return as soon as you have all required documents: your W-2 forms from employers (due to you by January 31, 2025), 1099 forms for other income, and records of deductions or credits you plan to claim. Many people have these documents by late January or early February.

Filing early also reduces the risk of identity theft. The sooner you file with your Social Security number, the harder it is for someone else to file a fraudulent return in your name for that tax year.

Requesting an automatic extension to October 15

To request an automatic extension, file Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS before April 15, 2025. You can file Form 4868 on paper by mail, electronically through tax software, or through the IRS Free File program if you meet income limits.

Filing Form 4868 is straightforward: you estimate your total tax liability for 2024, calculate how much you have already paid through withholding or estimated payments, and pay any balance due by April 15. The form itself takes 10 to 15 minutes to complete. You do not need to explain why you need the extension — it is automatic once the IRS receives the form.

Keep a copy of the filed Form 4868 for your records. The IRS will send you a confirmation if you file electronically. If you file by mail, send it to the address listed in the Form 4868 instructions for your state.

State tax important date and differences

Most states align their income tax important date with the federal important date of April 15, 2025. However, some states have different dates or do not have a state income tax at all. States without income tax include Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming.

If you live in a state with income tax, check your state's revenue department or tax authority website to confirm the exact important date. Some states accept extensions automatically if you file a federal extension; others require a separate state extension form. A few states have important date that differ from April 15 by a week or more.

If you owe state taxes and miss the state important date, state penalties and interest explore separately from federal penalties. State rates vary widely — some states charge higher penalties than the IRS, and some charge interest at different rates.

Special important date for business owners and self-employed filers

If you are self-employed or own a business, your federal return important date is still April 15, 2025, unless you file an extension. However, if you file a partnership, S corporation, or C corporation return, the important date is different: partnerships and S corporations file by March 15, 2025 (or March 17 in 2025 because March 15 is a Saturday), and C corporations file by April 15 unless they have a different fiscal year.

Self-employed filers must also pay quarterly estimated taxes if they expect to owe $1,000 or more in taxes for the year. The first quarter 2025 estimated payment is due April 15, 2025 — the same day as your 2024 return. The second quarter payment is due June 16, 2025.

If you are unsure whether you need to file a business return or pay estimated taxes, consult a tax professional or contact the IRS directly at 1-800-829-1040.

Documents you need before April 15

Gather these documents before you file your 2024 return. Your employer must send you a W-2 form by January 31, 2025, for each job you held in 2024. If you did not receive a W-2 by mid-February, contact your employer's payroll department or the IRS at 1-800-829-1040.

Collect 1099 forms for other income: 1099-INT for interest, 1099-DIV for dividends, 1099-NEC or 1099-MISC for self-employment or freelance income, 1099-G for unemployment benefits or state tax refunds, and 1099-R for retirement distributions. These arrive by January 31 as well.

If you claim deductions, gather receipts or statements for mortgage interest (Form 1098), student loan interest (Form 1098-T), charitable donations, medical expenses, or business expenses. If you claim the standard deduction instead, you do not need to gather itemized deduction records — the standard deduction for 2024 is $14,600 for single filers and $29,200 for married filing jointly.

Frequently Asked Questions

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

Pay as much as you can by April 15 to reduce penalties and interest. Then contact the IRS to set up a payment plan. The IRS offers short-term plans (120 days or less) at no cost and long-term installment agreements with a setup fee. You can request a plan online at IRS.gov, by phone at 1-800-829-1040, or by mail with your return.

Do I have to file if I did not earn much income in 2024?

Filing requirements depend on your age, filing status, and gross income. For 2024, a single person under 65 must file if gross income was $14,600 or more. Married filing jointly must file if combined gross income was $29,200 or more. Even if you do not have to file, filing may get you a refund if taxes were withheld from your pay.

Can I file my 2024 return before I receive all my W-2 forms?

You can file once you have W-2 forms from most employers, but you must file an amended return later if a W-2 arrives after you file and shows different income or withholding. It is usually better to wait until you have all W-2 forms to avoid the extra step of amending.

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

Yes. Filing an extension gives you until October 15 to submit your return, but any taxes you owe are still due April 15. Estimate your tax liability, subtract what you have already paid through withholding, and pay the balance by April 15 to avoid penalties and interest.

What if April 15 is a weekend or holiday?

The IRS moves the important date 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 move to Monday, April 17. Check the IRS website or your tax software to confirm the exact important date in your year.