{"id":353988,"date":"2022-08-19T07:44:43","date_gmt":"2022-08-19T12:44:43","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/federal-taxes\/when-do-i-have-to-file-my-taxes.html"},"modified":"2023-08-22T08:53:41","modified_gmt":"2023-08-22T13:53:41","slug":"when-do-i-have-to-file-my-taxes","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/federal-taxes\/when-do-i-have-to-file-my-taxes.html","title":{"rendered":"When to File Taxes"},"content":{"rendered":"\n
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When to File Taxes<\/h1>\n
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\n By J.P. Finet, J.D.<\/a> | Legally reviewed by J.P. Finet, J.D.<\/a>\n | Last updated\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

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Key Takeaways<\/h2>\n

While most Americans think of April 15 as Tax Day, that is not true for all taxpayers. There are some situations where individual taxpayers are allowed to file later. <\/p>\n\n <\/div>\n <\/div>\n<\/div>\n

All taxpayers are entitled to an automatic six-month filing extension if they ask for it. This article explains whether you can file later than April 15 and how to request an extension.<\/p>\r\n

What is the Individual Filing Deadline?<\/h2>\r\n

The U.S. tax code<\/a> states that the last day for calendar year<\/a> taxpayers to file their federal income tax returns with the Internal Revenue Service (IRS) is April 15 of the following year. Most individuals file their taxes based on a calendar year that runs from Jan. 1 through Dec. 31. However, some businesses and individuals will choose a fiscal tax year. A fiscal year can be a 12-month period ending at the end of any month other than December.<\/p>\r\n

April 15 is the statutory filing date for tax forms, but if it falls on a weekend, your returns will be due the next business day. If the postponed filing date falls on Emancipation Day (April 16) or Patriots’ Day (the third Monday in April), the filing deadline is postponed another day. Emancipation Day is celebrated in Washington, D.C., and Patriots’ Day in New England.<\/p>\r\n

Tax returns for fiscal year taxpayers are due the 15th day of the fourth month after the fiscal year ends. If that day falls on a Saturday, Sunday, or holiday, the deadline is pushed back to the next regular business day.<\/p>\r\n

April 15 is also the deadline for making contributions to individual retirement accounts<\/a> (IRAs), 401(k)s<\/a>, and health savings accounts<\/a> that will apply to last year’s tax return.<\/p>\r\n

Taxpayers Outside the United States<\/h3>\r\n

All U.S. citizens and permanent residents (green card holders<\/a>) must file federal income tax returns each year. That’s the case even if they did not reside in the United States during the year. However, those taxpayers enjoy an automatic two-month filing extension. Active-duty military members in a combat zone also receive automatic extensions based on the time they were away.<\/p>\r\n

Taxpayers in Disaster Areas<\/h3>\r\n

The IRS usually gives taxpayers who live or have businesses in federally designated disaster<\/a> areas automatic extensions for filing their returns or paying any tax due.<\/p>\r\n

Quarterly Tax Payments<\/h3>\r\n

Self-employed taxpayers typically make quarterly tax payments<\/a> to cover their income, Social Security, and Medicare taxes. This prevents them from needing to make a lump-sum tax payment each April. These quarterly payments are usually due on April 18, June 15, Sept. 15, and Jan. 15 (of the following year).<\/p>\r\n

State Filing Deadlines<\/h3>\r\n

States that levy their own income taxes<\/a> generally use the same filing deadlines as the federal government to avoid confusion. California, Georgia, and New York are among those that usually follow the federal government’s lead. States can also postpone filing deadlines for state tax returns for residents in areas that have suffered natural disasters. For example, after Alabama residents saw severe storm damage in January 2023 that resulted in federal disaster declarations, the state postponed its tax filing deadline until Oct. 16.<\/p>\r\n

Filing for an Extension<\/h2>\r\n

All taxpayers can request an automatic six-month tax extension<\/a> from their original due date for filing their federal income tax returns. Last year, an estimated 19 million taxpayers took advantage of the automatic extension during tax season. However, you must request the extension before the filing deadline, or you may be subject to late-filing penalties by the IRS.<\/p>\r\n

It is important to note that a filing extension is not a payment extension and does not offer tax relief. You will still be subject to late payment penalties and interest if you don’t pay your estimated taxes when you file for an extension. Many websites offer calculators and tools to help with these estimates. If you can’t make the estimated payment, the IRS usually allows you to set up a payment plan.<\/p>\r\n

The IRS provides taxpayers with several easy ways to request an extension.<\/p>\r\n