Are Taxes Due by Midnight on April 18?
Understand the IRS tax filing deadline, what happens if you file late, and how to request an extension to avoid potential penalties.
Tax deadlines can be confusing, and missing them can lead to penalties. Many assume they have until midnight on Tax Day, but the exact deadline depends on factors like filing method and time zone.
Knowing when taxes are due helps avoid fees and last-minute stress. Below is a breakdown of the standard filing deadline, what happens if you miss it, and how to request an extension if needed.
Standard Filing Cutoff
The federal income tax deadline is usually April 15, but in 2025, it falls on April 18 due to Emancipation Day in Washington, D.C. Electronic filers must submit returns by 11:59 p.m. in their time zone. Paper filers need to ensure their return is postmarked by the deadline.
The IRS uses electronic timestamps to confirm timely filing. Tax software or authorized e-file providers can reduce errors and provide confirmation of receipt. Paper filers should use certified mail or an IRS-approved private delivery service like FedEx or UPS to obtain proof of mailing.
Taxpayers in federally declared disaster areas may receive automatic extensions. The IRS updates its disaster relief page with the latest extensions.
Late Filing Consequences
Missing the deadline can result in financial penalties. The IRS charges a Failure to File penalty of 5% of unpaid taxes per month, up to 25%. If a return is more than 60 days late, the minimum penalty is $510 or 100% of the unpaid tax, whichever is lower.
Interest accrues on unpaid taxes from the original due date until the balance is paid. The IRS calculates interest using the federal short-term rate plus 3%, compounding daily. Unlike penalties, interest has no cap.
If a taxpayer does not file and owes taxes, the IRS may issue a Notice of Deficiency, giving 90 days to respond before collection efforts begin. In serious cases, the IRS may file a Substitute for Return (SFR), estimating income without deductions or credits, often resulting in a higher tax bill.
Extension Requests
Taxpayers can request an automatic six-month extension, moving the deadline to October 15, 2025. However, this extension applies only to filing—not to paying taxes owed. Estimated payments must still be made by April 18 to avoid interest and late payment penalties.
To request an extension, taxpayers can file Form 4868 electronically through IRS Free File or tax software, or mail a paper form. Those making an estimated payment can get an extension automatically by paying through IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), or a credit or debit card and selecting “extension” as the payment type.
Certain taxpayers receive extra time without filing a request. U.S. citizens and residents living abroad get an automatic extension until June 15, though interest on unpaid balances still applies. Military personnel serving in combat zones have their deadline postponed until at least 180 days after leaving the combat zone.