Key Tax Dates and Deadlines
January Deadlines
- January 16, 2024: Fourth quarter 2023 estimated tax payment due
- January 23, 2024: IRS begins accepting tax returns
- January 31, 2024: Employers must send W-2 forms to employees and businesses must issue 1099 forms to contractors
Other Important Dates
- February 15, 2024: Deadline to submit new W-4 form if claiming exemption from withholding
- March 15, 2024: Deadline for S-corporations and partnerships to file returns
- April 15, 2024: Standard deadline for filing federal tax returns and first quarter 2024 estimated tax payment
- June 17, 2024: Second quarter 2024 estimated tax payment due
- September 16, 2024: Third quarter 2024 estimated tax payment due
- October 15, 2024: Extended filing deadline
Filing Extensions and Special Circumstances
If you need more time to prepare your return, you can request an extension using Form 4868. Remember that an extension to file is not an extension to pay - any taxes owed are still due by April 15, 2024.
Natural Disaster Areas
Taxpayers in federally declared disaster areas may receive extended filing deadlines. Check the IRS disaster relief page for updates.
Military Personnel
Active duty military personnel serving in combat zones typically receive an automatic 180-day extension after leaving the combat zone.
State Tax Deadlines
While most states align with federal deadlines, some have different dates:
| State | Filing Deadline |
|---|---|
| Virginia | May 1, 2024 |
| Louisiana | May 15, 2024 |
| Delaware | April 30, 2024 |
Tips for a Smooth Tax Season
Document Organization
Start collecting important documents early:
- W-2 forms
- 1099 forms
- Mortgage interest statements
- Charitable donation receipts
- Medical expense records
Filing Options
The IRS encourages electronic filing through:
- IRS Free File
- Commercial tax preparation software
- Authorized e-file providers
Benefits of Filing Early
- Faster refunds
- More time to pay if you owe taxes
- Reduced risk of tax identity theft
- Better access to tax preparers
Penalties and Payment Options
"Filing late can result in significant penalties and interest charges. The failure-to-file penalty is typically 5% of unpaid taxes for each month your return is late."
If you can't pay your full tax bill, consider these options:
- Online payment agreements
- Installment plans
- Offer in compromise
- Credit card payments
You can also make electronic payments using the Electronic Federal Tax Payment System (EFTPS).
Professional Assistance
If your tax situation is complex, consider working with a certified tax professional. They can help ensure accurate filing and maximize deductions. You can also use the IRS's Interactive Tax Assistant tool to determine your filing status and eligibility for dependents.