What Is the Official Cut Off to File Taxes?

The annual tax filing deadline is the final date by which individuals must submit their federal income tax returns to the Internal Revenue Service (IRS). This cutoff ensures a predictable flow of revenue to the U.S. Treasury to fund government operations, services, and infrastructure. The deadline establishes a timeline for reporting income, calculating tax liability, and settling any tax obligations from the preceding year.

Primary Tax Filing Deadlines

The primary deadline for filing federal individual income tax returns is April 15. If this date falls on a Saturday, Sunday, or a legal holiday, the due date moves to the next business day. This adjustment can occur due to federal holidays or specific holidays in the District of Columbia, like Emancipation Day, which can shift the national deadline. For the 2024 tax year, the filing deadline is April 15, 2025.

The April 15 date applies to individuals who are calendar year filers, meaning their tax year ends on December 31. Taxpayers who operate on a fiscal year, where their tax year ends on the last day of a month other than December, have a different schedule. Their returns are due on or before the 15th day of the fourth month after their fiscal year closes.

Individuals who earn income not subject to employer withholding, such as the self-employed or freelancers, meet their tax obligations through quarterly estimated tax payments. These payments are due four times a year to cover income and self-employment taxes. The deadlines for these payments are:

• April 15
• June 15
• September 15
• January 15 of the following year

These dates are not evenly spaced; for instance, the second payment period covers only April and May.

Requesting a Filing Extension

Taxpayers who cannot meet the April 15 filing deadline can request an automatic six-month extension by submitting Form 4868 to the IRS. Filing this form pushes the deadline for submitting the tax return to October 15. This is an extension of time to file, not an extension of time to pay.

To complete Form 4868, you must provide personal information like your name, address, and Social Security number. You must also estimate your total tax liability for the year and report it. The form requires you to show the total payments already made and calculate the remaining balance due, which must be a reasonable estimate based on available information.

The form can be filed electronically or mailed to the IRS. An extension can also be secured without filing Form 4868 if you make an electronic payment for part or all of your estimated tax due and indicate it is for an extension. This can be done through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS).

Consequences of Missing the Deadline

Failing to file a tax return by the deadline, including extensions, can lead to financial penalties. The IRS imposes two penalties in this situation: the Failure-to-File penalty and the Failure-to-Pay penalty. These penalties are distinct, can be applied simultaneously, and are charged alongside interest on any unpaid tax balance.

The Failure-to-File penalty is for not filing your return by the due date. The penalty is 5% of the unpaid taxes for each month or part of a month that a return is late, capped at 25% of your unpaid tax liability. If your return is over 60 days late, the minimum penalty is either $510 or 100% of the tax owed, whichever is less.

The Failure-to-Pay penalty applies for not paying the taxes on your return by the deadline. This penalty is 0.5% of the unpaid taxes for each month or part of a month the taxes remain unpaid, also capped at 25%. Since the Failure-to-File penalty is much higher, you should file on time or request an extension, even if you cannot pay in full. Interest is also charged on underpayments and accrues on unpaid penalties.

Deadlines for Claiming Refunds and Amending Returns

There are also deadlines for claiming a refund or amending a previously filed return. If you are due a refund but do not file a return, you have a limited window to claim it. The IRS has a “three-year rule,” which gives you a three-year period from the original due date of the return to file and claim your refund.

After this three-year window closes, any unclaimed refund becomes the property of the U.S. Treasury. For example, a refund for the 2024 tax year (due April 15, 2025) must be claimed by April 15, 2028. The IRS cannot issue a refund check once this statute of limitations has expired.

A similar timeline applies to correcting an error on a filed return. To make a correction, you must file an amended return using Form 1040-X. The deadline for filing Form 1040-X is three years from the date you filed your original return or two years from the date you paid the tax, whichever is later. This allows you to correct errors or claim overlooked deductions and credits.