When Are Taxes Considered Late? Filing & Payment Deadlines

The Internal Revenue Service (IRS) establishes specific dates by which taxpayers must file their income tax returns and pay any outstanding tax liabilities. Failure to adhere to these dates can result in financial consequences, including penalties and interest charges. The tax system operates on a pay-as-you-go basis, meaning taxpayers are expected to pay tax as they earn or receive income throughout the year. Understanding the various deadlines for filing, paying, and making estimated payments is important for managing personal financial responsibilities.

The Primary Tax Filing and Payment Deadline

For most individual taxpayers, the primary deadline for both filing a federal income tax return and paying any tax owed is April 15. The requirement to file the return and the requirement to pay the tax liability share the same due date.

If April 15 happens to fall on a Saturday, Sunday, or a legal holiday, the deadline automatically shifts to the next business day under the “weekend and holiday rule.” For instance, the observance of Emancipation Day in Washington, D.C., can sometimes push the national tax deadline.

For returns sent by mail, the IRS considers the postmark date. As long as the envelope is properly addressed and postmarked by the deadline, the filing is considered on time. For electronically filed returns, the date and time of transmission must be on or before midnight of the deadline in the taxpayer’s time zone.

Understanding Tax Extensions

Requesting an extension provides more time to complete and submit a tax return, but it does not grant more time to pay the tax that is owed. The automatic extension, which moves the filing deadline to October 15, must be requested by the original April due date.

To obtain this extension, taxpayers must file Form 4868. This form can be submitted electronically through tax software, by a tax professional, or by mail.

When filing Form 4868, the filer must make a good-faith estimate of their total tax for the year and report any payments already made. To avoid a failure-to-pay penalty, the taxpayer should pay the estimated amount due with the extension request by the original April deadline.

Penalties and Interest for Late Filing and Payment

The IRS imposes two distinct penalties for lateness: one for failing to file on time and another for failing to pay on time. These penalties are calculated as a percentage of the unpaid taxes and are applied for each month or part of a month that the failure continues.

The Failure-to-File penalty is more severe than the penalty for not paying. It is 5% of the unpaid taxes for each month a return is late, capped at 25%. If a return is filed more than 60 days after the due date, a minimum penalty applies. For tax returns filed in 2025, this is the lesser of $510 or 100% of the tax owed.

The Failure-to-Pay penalty is 0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid, also capped at 25% of the unpaid taxes. If both penalties are applied in the same month, the Failure-to-File penalty is reduced by the amount of the Failure-to-Pay penalty for that month. On top of these penalties, interest can be charged on underpayments, and it compounds daily, applying to the unpaid tax as well as any accrued penalties.

Deadlines for Estimated Tax Payments

Certain taxpayers must pay taxes throughout the year in quarterly installments known as estimated tax payments. This applies to individuals with income not subject to withholding, such as from self-employment or investments. If you expect to owe at least $1,000 in tax for the year, you need to make these payments.

The four due dates for these quarterly payments are:

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

Missing a quarterly payment deadline or underpaying for a specific quarter can result in a penalty. The penalty for underpayment of estimated tax is calculated separately for each installment due date. This means a taxpayer could owe a penalty for an earlier quarter even if they pay enough tax later to make up for the shortfall or are due a refund when they ultimately file their annual return.

What to Do if You Are Late and Cannot Pay

If you are late on taxes and unable to pay the full amount, the IRS provides several structured options for resolution. It is important to file the tax return regardless of the ability to pay, as this minimizes the Failure-to-File penalty. Once the return is filed, taxpayers can explore payment solutions.

A Short-Term Payment Plan allows up to 180 days to pay the full amount. This option is available to taxpayers who owe less than $100,000 in combined tax, penalties, and interest. There is no setup fee for this plan, though interest and penalties continue to accrue.

For larger debts or when more time is needed, a Long-Term Payment Plan, also known as an Installment Agreement, can be requested. These plans allow for monthly payments for up to 72 months. For taxpayers facing severe financial hardship, an Offer in Compromise (OIC) may be an option, allowing them to settle their tax liability with the IRS for a lower amount than what they originally owed.