Tax Return Due Dates

Tax Return Due Dates: General Filing Deadline Rules

3:44Premium Video

Written byLipai WangFounder · IRS-registered tax professional

Key Takeaways

Individual returns (Form 1040): due April 15 for calendar-year taxpayers
Partnerships (1065) and S-Corps (1120-S): due March 15
Automatic 6-month extension available by filing Form 4868 (extends to October 15)
Extension extends time to file only — taxes owed must still be paid by April 15
If the due date falls on a weekend or holiday, the deadline moves to the next business day

The General Due Date Rule

The IRS defines the tax return due date as the 15th day of the 4th month after the end of your tax year. Since 99% of individual taxpayers use the calendar year (ending December 31), this translates to April 15 of the following year. This is the date by which you must either file your return or request an extension.

For partnerships and S-Corporations, the deadline is earlier: March 15 (the 15th day of the 3rd month). This is because these entities need to issue K-1 forms to their partners/shareholders in time for those individuals to prepare their own returns.

Extensions: More Time to File, Not to Pay

Filing Form 4868 grants an automatic 6-month extension for individuals, pushing the deadline to October 15. However, this is an extension of time to file, not an extension of time to pay. If you owe taxes, you must estimate and pay them by April 15 to avoid interest and late payment penalties.

Many taxpayers misunderstand this distinction and wait until October to both file and pay. The result is interest charges dating back to April 15, plus potential late payment penalties.

Frequently Asked Questions

What is the penalty for filing late?

The failure-to-file penalty is 5% of unpaid taxes per month (or partial month), up to 25%. If you are owed a refund, there is no penalty for filing late, but you should still file within 3 years to claim it.

Do I need to file an extension if I'm going to get a refund?

Technically no — the late filing penalty is based on unpaid taxes, so if you're owed a refund there's no penalty. However, filing on time or requesting an extension is still good practice.

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