Tax Filing Deadlines 2025
Important dates and deadlines for Head of Household filers
🗓️ KEY DATE: April 15, 2025
Tax Day 2025: Tuesday, April 15, 2025
Deadline to file 2024 tax return or request extension. Postmark by midnight or e-file by 11:59 PM local time.
2025 Tax Season Timeline
January 15, 2025
4th quarter estimated tax payment due for 2024 tax year
January 27, 2025 (Expected)
IRS begins accepting 2024 tax returns (e-file opens)
January 31, 2025
Employers must send W-2s; Schools send 1098-T; Lenders send 1098 (mortgage interest)
February 15, 2025
Earned Income Credit (EIC) and Additional Child Tax Credit refunds can be issued (PATH Act)
April 15, 2025 ⭐
Tax Day: Deadline to file 2024 return or request extension. Deadline to pay any tax owed (to avoid penalties).
Also: Deadline to contribute to 2024 IRA/Roth IRA
April 15, 2025
1st quarter 2025 estimated tax payment due
June 16, 2025
2nd quarter 2025 estimated tax payment due
September 15, 2025
3rd quarter 2025 estimated tax payment due
October 15, 2025
Extended Deadline: Final deadline to file 2024 return if you requested 6-month extension
January 15, 2026
4th quarter 2025 estimated tax payment due
State-Specific Deadlines
Most states follow federal deadline (April 15), but some exceptions exist:
| State(s) | Deadline | Notes |
|---|---|---|
| Most states | April 15 | Follows federal deadline |
| Delaware | April 30 | 2 weeks after federal |
| Hawaii | April 20 | 5 days after federal |
| Iowa | April 30 | 2 weeks after federal |
| Louisiana | May 15 | 1 month after federal |
| Virginia | May 1 | Follows state fiscal year |
Check your state's tax agency website for exact deadline.
How to Request Extension
Extension = More Time to FILE, NOT to PAY
Extension gives you until October 15 to file return, but you must estimate and PAY any tax owed by April 15 to avoid penalties.
Option 1: File Form 4868 (Automatic)
- • Free, automatic 6-month extension
- • E-file through IRS Free File or tax software
- • Or mail paper Form 4868
- • No explanation needed
- • Include payment if you owe tax
Option 2: Pay by April 15
- • Pay estimated tax via IRS Direct Pay, credit card, or EFTPS
- • Select "Extension" as payment type
- • Payment acts as extension request
- • No Form 4868 needed
Late Filing Penalties
Failure to File Penalty
5% per month (or partial month) of unpaid tax, up to 25% maximum
Example: Owe $3,000, file 3 months late → Penalty = $3,000 × 5% × 3 = $450
Failure to Pay Penalty
0.5% per month of unpaid tax, up to 25% maximum
Example: Owe $2,000, pay 4 months late → Penalty = $2,000 × 0.5% × 4 = $40
Interest on Unpaid Tax
~8% per year (compounded daily), rate changes quarterly
Example: Owe $5,000 for 6 months → Interest = ~$200
Total Cost of Being Late:
File 3 months late + owe $5,000 = $750 failure-to-file + $75 failure-to-pay + $100 interest = $925 penalty!
File on time even if you can't pay! Failure-to-file penalty is 10x worse than failure-to-pay.
⚠️ What If You Can't Pay?
File your return by April 15 even if you can't pay in full. You have several options:
1. Short-Term Payment Plan (120 days)
Pay within 4 months. No setup fee. Apply online at IRS.gov.
2. Long-Term Installment Agreement
Monthly payments over 6-72 months. Setup fee: $31 (direct debit) or $130 (other). Interest + penalties continue but at lower rate.
3. Offer in Compromise
Settle for less than owed if you can prove financial hardship. Difficult to qualify. Requires detailed financial disclosure.
4. Currently Not Collectible Status
Temporarily pause collection if you can't pay basic living expenses. Must reapply annually.
Estimated Tax Payment Deadlines
If you're self-employed, have rental income, or significant investment income, you must make quarterly estimated tax payments:
| Period | Income Earned | Payment Due |
|---|---|---|
| Q1 2025 | Jan 1 - Mar 31 | April 15, 2025 |
| Q2 2025 | Apr 1 - May 31 | June 16, 2025 |
| Q3 2025 | Jun 1 - Aug 31 | Sept 15, 2025 |
| Q4 2025 | Sep 1 - Dec 31 | Jan 15, 2026* |
*Or file return by January 31, 2026 and pay full amount - skip Q4 payment
Who Must Pay Estimated Tax?
If you expect to owe $1,000+ when you file, you should make estimated payments. Safe harbor: Pay at least 90% of current year tax or 100% of prior year tax (110% if AGI > $150k).
💡 Pro Tips
1. E-File for Faster Refunds
E-file with direct deposit: 7-21 days. Paper file: 6-8 weeks (or longer).
2. File Even If Missing Documents
Don't have all W-2s or 1099s? Request extension, but estimate and file. Better than missing deadline.
3. Set Calendar Reminders
Quarterly estimated tax deadlines sneak up. Set phone reminders 2 weeks before each deadline.
4. File Free with IRS Free File
AGI under $79,000? Use IRS Free File (free federal + some states). Available until October 15.
5. Track Your Refund
Use "Where's My Refund?" on IRS.gov 24 hours after e-filing (4 weeks for paper).