Filing Deadlines
For calendar year filers, individual federal tax returns are generally due on April 15 each year. If using a fiscal year that does not end on December 31, the deadline falls on the 15th day of the fourth month following the end of the fiscal year. When the due date lands on a weekend or holiday, the next business day becomes the deadline. For 2024 tax returns, the filing due date is April 15, 2025.
Returns sent by mail are considered on time if they are postmarked and mailed before the deadline. For electronic filing, the timestamp in your time zone determines whether the return is submitted on time. An electronic acknowledgment confirms IRS acceptance of the return.
Special Filing Considerations
Certain taxpayers may qualify for extensions:
Military members in combat zones or contingency operations may receive an additional 180 days after leaving the designated area to file and pay taxes. See Publication 3, Armed Forces' Tax Guide for details.
Individuals affected by federally declared disasters, major fires, or other emergencies may receive up to a one-year extension, depending on IRS announcements.
Taxpayers living or stationed outside the U.S. and Puerto Rico may automatically qualify for a two-month extension to file and pay without needing to submit Form 4868. However, interest applies to unpaid amounts after the original due date.
Requesting an Extension
If more time is needed, taxpayers can request an automatic six-month extension by filing Form 4868 before the original due date. Note that an extension to file does not extend the time to pay; unpaid balances will accrue interest and may be subject to penalties.
Filing Methods
Electronic Filing (E-File): Electronic returns are processed faster, with refunds often issued within three weeks. Direct deposit can speed up the refund process even more. Some taxpayers may qualify for IRS Free File services.
Paper Filing: If filing a paper Form 1040 or 1040-SR, processing times may take up to six weeks. Ensure that necessary documents, such as Forms W-2 and applicable schedules, are attached in the correct order.
Signing Requirements
For joint returns, both spouses must sign. If one spouse cannot sign due to medical reasons, the other may sign on their behalf with a signed statement explaining the situation.
Guardians or those with power of attorney may sign on behalf of another person, provided supporting documentation is included.
For minor children, a parent or guardian must sign on their behalf.
For deceased taxpayers, special filing procedures apply (refer to IRS Topic No. 356).
Where to File
E-filed returns are transmitted directly and do not require mailing.
Paper returns should be sent to the IRS address listed in the form instructions.
Making Payments
Payments can be made electronically through IRS-approved methods such as direct debit, credit card, or digital wallet.
If mailing a check or money order, make it payable to "United States Treasury" and include personal details (name, address, tax year, tax form, and taxpayer ID) on the payment.
Avoid mailing cash payments.
If You Cannot Pay the Full Amount
If unable to pay in full, the IRS provides payment plans and other options to help manage outstanding tax balances. See IRS resources for more information on installment agreements and alternative arrangements.
For more details on filing your tax return, visit IRS Tax Topics.