Key Tax Filing Deadlines for 2024
Individual Taxpayers
- April 15, 2024: Standard deadline for filing federal income tax returns (Form 1040) and paying any taxes owed
- April 17, 2024: Extended deadline for residents of Maine and Massachusetts due to Patriots' Day holiday
- October 15, 2024: Deadline for those who filed an extension
Business Tax Returns
- March 15, 2024: Deadline for S corporations (Form 1120-S) and partnerships (Form 1065)
- April 15, 2024: Deadline for C corporations
Self-Employed Quarterly Estimated Tax Payments
- April 15, 2024: First quarter payment
- June 17, 2024: Second quarter payment
- September 16, 2024: Third quarter payment
- January 15, 2025: Fourth quarter payment
Important Additional Dates
- January 29, 2024: IRS begins accepting and processing 2023 tax returns
- April 15, 2024: Deadline for:
- Making 2023 IRA contributions
- Filing Form 4868 for automatic extensions
- FBAR filing for foreign bank accounts
Extension Options
If you need more time to file, you can request an automatic six-month extension using Form 4868. Extensions can be filed through:
- Tax preparation software
- IRS Free File
- Your tax professional
Important: An extension to file is not an extension to pay. You must estimate and pay any taxes owed by April 15 to avoid penalties.
Penalties for Missing Deadlines
| Penalty Type | Rate |
|---|---|
| Failure to File | 5% of unpaid taxes per month (max 25%) |
| Failure to Pay | 0.5% of unpaid taxes per month |
| Interest | Federal short-term rate plus 3% |
Tips for Staying Organized
-
Gather Documents Early:
- W-2 forms
- 1099 forms
- Mortgage interest statements
- Charitable donation receipts
- Business income and expense records
-
Use Available Resources:
- Tax software for streamlined filing
- Professional tax advisors for complex situations
- IRS official website for detailed information
-
Consider Electronic Filing:
- Faster processing
- Quicker refunds
- Immediate confirmation
- Fewer errors
Special Considerations
State Tax Deadlines
Most states align with federal deadlines, but check your state's tax agency for specific dates. Find state tax agencies on the IRS website.
Natural Disaster Extensions
The IRS may provide automatic extensions for taxpayers affected by natural disasters. Check the IRS disaster relief page for eligibility.
Military Personnel
Active duty military personnel in combat zones receive automatic extensions. Visit the IRS military page for specific guidelines.