Standard Filing Deadline
For most taxpayers, April 15th is the standard deadline to file federal income tax returns. If this date falls on a weekend or holiday, the deadline is typically extended to the next business day. For 2024, the filing deadline is Monday, April 15th, 2024.
Extensions and Special Circumstances
Automatic Extension (Form 4868)
If you need more time to file your taxes, you can request an automatic 6-month extension by filing Form 4868. This extends your filing deadline to October 15th. However, it's important to understand:
- The extension applies only to filing your return
- It does not extend the deadline for paying taxes owed
- You must estimate and pay any taxes due by the original deadline
Special Circumstances
Natural Disasters
The IRS occasionally provides extensions for taxpayers affected by natural disasters. Check the IRS disaster relief page for current announcements.
Military Personnel
Active duty military personnel serving in a combat zone typically receive:
- 180 days after leaving the combat zone to file returns
- Additional time for other tax-related actions
Business Tax Deadlines
Different business structures have varying filing deadlines:
March 15th - Partnerships and S Corporations
Partnerships and S corporations must file Form 1065 and Form 1120S, respectively. These entities can request a six-month extension, moving the deadline to September 15th.
April 15th - C Corporations
C corporations must file Form 1120 by April 15th and can apply for a six-month extension to October 15th.
Non-profit Organizations
Non-profit organizations typically must file by May 15th.
Quarterly Estimated Tax Deadlines
For self-employed individuals and those with significant non-wage income, quarterly estimated tax payments are due on:
- April 15 (for January 1 - March 31)
- June 15 (for April 1 - May 31)
- September 15 (for June 1 - August 31)
- January 15 of the following year (for September 1 - December 31)
State Tax Deadlines
Most states align their filing deadlines with federal dates, but there are exceptions. Here are some notable variations:
| State | Deadline |
|---|---|
| Virginia | May 1 |
| Louisiana | May 15 |
| Delaware | April 30 |
💡 Pro Tip: Even if your state has a later deadline, filing federal and state returns simultaneously can help avoid confusion and ensure nothing is overlooked.
Consequences of Missing Deadlines
Failing to file your taxes on time can result in several penalties:
- Failure-to-File Penalty: 5% of unpaid taxes per month, up to 25%
- Failure-to-Pay Penalty: 0.5% of unpaid taxes per month, up to 25%
- Interest charges on unpaid taxes
Tips for Meeting Tax Deadlines
- Organize Your Documents: Keep all necessary documents, such as W-2s, 1099s, and receipts, in one place
- Use Tax Software: Consider using tax software or hiring a professional to ensure accuracy
- File Early: Avoid the last-minute rush by starting your tax preparation early
- Set Reminders: Use calendar reminders to keep track of important dates
- Consider Professional Help: Work with a tax professional if needed
For more detailed information, visit the IRS website or consult a tax professional.