2024 Tax Filing Deadlines: Key Dates to Remember

Important Tax Filing Deadlines for 2024

Individual Tax Deadlines

1. January 15, 2024: Fourth Quarter Estimated Tax Payment Due for 2023
2. January 31, 2024: Employers must provide W-2 forms and financial institutions must send 1099 forms
3. April 15, 2024: Individual Tax Returns (Form 1040) Due
4. June 17, 2024: Second Quarter Estimated Tax Payment Due
5. October 15, 2024: Extended Individual Tax Returns Due

Business Tax Deadlines

• March 15, 2024: S Corporation (Form 1120S) and Partnership (Form 1065) Returns Due
• April 15, 2024: C Corporation Tax Returns (Form 1120) Due
• September 16, 2024: Extended S Corporation and Partnership Returns Due

Quarterly Estimated Tax Payments

1. Q1 Payment: April 15, 2024
2. Q2 Payment: June 17, 2024
3. Q3 Payment: September 16, 2024
4. Q4 Payment: January 15, 2025

Special Circumstances

Disaster Areas

Taxpayers in federally declared disaster areas may receive additional time to file. Check the IRS disaster relief page for updates.

Military Personnel

Active duty military personnel serving in a combat zone typically receive an automatic extension of 180 days after:

• Leaving the combat zone, or
• Ending hospital treatment related to combat zone service

Extensions and Penalties

While extensions give you more time to file your return, they do not extend the time to pay any taxes owed. To request an extension:

• Individuals: Use Form 4868
• Businesses: Use Form 7004

Failing to file or pay on time can result in:

• Failure to file: 5% of unpaid taxes per month
• Failure to pay: 0.5% of unpaid taxes per month
• Additional interest charges on unpaid taxes

Tips for a Smooth Tax Season

• Organize Your Documents: Gather all necessary documents, including W-2s, 1099s, and receipts for deductions
• Consider Electronic Filing: The IRS offers Free File options for eligible taxpayers with income of $73,000 or less
• Check State Deadlines: State tax deadlines may differ from federal deadlines. Visit the Federation of Tax Administrators website for state-specific information
• Consult Professionals: If your tax situation is complex, consider consulting a tax professional
• Stay Informed: Monitor the IRS website for the latest tax news and updates

Remember: Even if you're filing an extension, estimate and pay any taxes due by April 15 to avoid penalties and interest.