Federal Income Tax Deadlines
Standard Deadline: April 15th
For most U.S. taxpayers, April 15th is the standard deadline to file federal income tax returns. If this date falls on a weekend or holiday, the deadline extends to the next business day. For example, in 2023, the deadline was extended to April 18th due to the Emancipation Day holiday in Washington, D.C.
Extension Deadline: October 15th
If you need more time, you can request an automatic 6-month extension using Form 4868. Remember:
- The extension applies only to filing the return
- You must still pay estimated taxes by the original deadline
- Interest and penalties may apply to unpaid balances
Business Tax Returns
Different business structures have varying deadlines:
| Business Type | Standard Deadline |
|---|---|
| Partnerships (Form 1065) | March 15 |
| S-Corporations (Form 1120-S) | March 15 |
| C-Corporations (Form 1120) | April 15 |
Quarterly Estimated Tax Payments
Self-employed individuals and those with significant non-wage income must make quarterly payments:
- April 15th: First-quarter payment
- June 15th: Second-quarter payment
- September 15th: Third-quarter payment
- January 15th of the following year: Fourth-quarter payment
Important Document Deadlines
- January 31st: Employers must provide Form W-2
- February 1st: Financial institutions must provide Form 1099
Special Circumstances
Disaster Relief Extensions
The IRS may provide tax relief by extending deadlines for affected taxpayers. Check the IRS Disaster Relief page for updates.
Military Personnel
Military personnel in combat zones may qualify for an automatic extension of at least 180 days. Visit the IRS Military page for details.
State Income Tax Deadlines
While many states align with federal deadlines, some have different dates. Check your state's tax agency through the IRS website for specific deadlines.
Late Filing Penalties
Failing to file or pay on time results in:
- Failure-to-file penalty: 5% of unpaid taxes per month
- Failure-to-pay penalty: 0.5% of unpaid taxes per month
- Interest charges on unpaid taxes
Tips for Success
- Set Reminders: Use digital calendars for key tax dates
- Organize Documents: Keep tax documents in one place
- File Electronically: E-filing offers:
- Faster processing
- Quicker refunds
- Fewer errors
- Immediate confirmation
- Secure transmission
"The only things certain in life are death and taxes." - Benjamin Franklin
For free filing options, check if you qualify for IRS Free File. Always refer to the official IRS website for the most current information and updates.