Key Tax Filing Deadlines for Individuals
April 15th: The Standard Deadline
- April 15th is the standard deadline for filing individual tax returns (Form 1040) with the Internal Revenue Service (IRS). If April 15th falls on a weekend or a holiday, the deadline is typically extended to the next business day.
October 15th: Extension Deadline
If you need more time to file, you can request an automatic 6-month extension using Form 4868. This extends your filing deadline to October 15th.
Note: An extension of time to file is NOT an extension of time to pay. Any taxes owed must still be paid by the original deadline to avoid penalties and interest.
Business Tax Filing Deadlines
Different business structures have varying deadlines:
March 15th: Partnerships and S Corporations
- Partnerships (Form 1065) and S corporations (Form 1120-S) must file by March 15th
- Can request a six-month extension to September 15th
April 15th: C Corporations
- C corporations (Form 1120) must file by April 15th
- Can request a six-month extension to October 15th
Quarterly Estimated Taxes
Businesses and self-employed individuals who expect to owe $1,000 or more must make quarterly payments:
- April 15th
- June 15th
- September 15th
- January 15th of the following year
Special Circumstances
Natural Disasters
The IRS occasionally provides extended deadlines for taxpayers affected by natural disasters. Check the IRS disaster relief page for updates.
Military Personnel
- 180 days after leaving the combat zone to file returns
- Additional time for other tax-related actions
- Visit the IRS website for specific guidelines
U.S. Citizens Living Abroad
If you're living and working outside the U.S., you automatically receive:
- A 2-month extension until June 15th
- The option to request an additional extension until October 15th
Consequences of Missing the Deadline
Filing after the deadline without an extension can result in:
- Failure-to-File Penalty: 5% of unpaid taxes per month (maximum 25%)
- Failure-to-Pay Penalty: 0.5% of unpaid taxes per month (maximum 25%)
- Interest Charges: Accrues on unpaid tax from the due date until payment
For more information on penalties, visit the IRS Penalties page.
Tips for Meeting Deadlines
- Start gathering documents early (W-2s, 1099s, receipts)
- Use tax preparation software or consult a professional
- Set calendar reminders for important dates
- File electronically for faster processing
- Keep copies of all tax documents for at least three years
Remember to check the IRS website regularly for updates and changes to tax deadlines, especially during unusual circumstances like public health emergencies or natural disasters.