Key tax deadlines at a glance
| Deadline | Who it’s for |
|---|---|
| April 15 | Individual filing and payment; Form 4868 extension request; Q1 estimated tax |
| June 15 | Q2 estimated tax payment |
| Sept. 15 | Q3 estimated tax payment |
| Oct. 15 | Extended individual filing deadline |
| January 15 (following year) | Q4 estimated tax payment |
Note: When these dates land on a weekend or legal holiday, the deadline will shift to the next business day.
Filing deadline vs. payment deadline
An extension only moves the paperwork deadline — it doesn’t move the payment deadline. Even if you file Form 4868 and have until October to submit your return, any tax you owe is still due April 15. If you end up paying late, interest and penalties may apply.
Who automatically gets extra time
Certain individuals are eligible for automatic extensions, including:
- Military members serving outside the U.S. and Puerto Rico
- Taxpayers in federally declared disaster areas
- U.S. citizens living and working abroad
What happens if you miss the deadline
Missing the filing deadline usually costs more than missing the payment deadline because the late-filing penalty is steeper than the late-payment penalty, and both accrue interest.
- Late-filing penalty: 5% of unpaid tax per month, with a 25% maximum penalty. If your return is more than 60 days late, a minimum penalty applies: the lesser of $525 or 100% of the unpaid tax (for returns due in 2026).
- Late-payment penalty: 0.5% of unpaid tax per month, with a 25% maximum penalty.
- Interest: In addition to penalties, interest accrues daily on any unpaid balance from the original due date, at the federal short-term rate plus 3%. Unlike penalties, interest has no maximum cap.
Note: If both penalties apply in the same month, the failure-to-file penalty is reduced by the failure-to-pay penalty for that month—so the combined monthly rate is capped at 5%, not the sum of both.
If you’re due a refund, there’s no penalty for filing late—but you still won’t get your money until you file.
How to request a tax extension
Follow these steps to file an extension:
- File Form 4868 electronically or by mail by April 15.
- Estimate and pay what you owe with the extension request.
- File your completed return by October 15.
