The federal filing deadline for Tax Year 2024 individual tax returns is Tuesday, April 15, 2025. It is also the filing deadline for calendar year C Corporations (1120) and Estate/Trust (1041) returns.
For e-filed federal tax returns that are rejected on April 15, the return will be considered timely filed if it is retransmitted and accepted as follows:
- Individual returns by April 20, 2025
- Corporate returns by April 25, 2025
The 2024 tax deadline for filing and making payments was extended for individuals and businesses that were affected by certain disasters as follows:
- May 1, 2025
- Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina, South Carolina, and parts of Alaska, New Mexico, Tennessee, Virginia and West Virginia have until May 1, 2025 to file their 2024 federal tax returns and pay any tax due.
- Eligible taxpayers are individuals and businesses affected by various disasters that occurred during the late spring through the end of 2024.
- For more information see IRS News Release IR-2025-01 (IRS reminder to disaster area taxpayers with extensions: All or parts of 14 states, 2 territories need to file 2023 returns by Feb. 3; others have until May 1)
- Individuals and businesses located in Chaves County, New Mexico affected by severe storms and flooding that began on Oct. 19, 2024. These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.
- For more information see IRS News Release NM-2024-07 (IRS announces tax relief for victims of severe storms and flooding in Chaves County, New Mexico; various deadlines postponed to May 1, 2025).
- Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina, South Carolina, and parts of Alaska, New Mexico, Tennessee, Virginia and West Virginia have until May 1, 2025 to file their 2024 federal tax returns and pay any tax due.
- October 15, 2025
- Individuals and businesses in southern California that were affected by the wildfires and straight-line winds that began on January 27 have until October 15, 2025 to file their federal income tax returns and make tax payments.
- For more information see IRS News Release CA-2025-01 (California wildfire victims qualify for tax relief; various deadlines postponed to Oct. 15).
- Individuals and businesses in southern California that were affected by the wildfires and straight-line winds that began on January 27 have until October 15, 2025 to file their federal income tax returns and make tax payments.
- November 3, 2025
- Individuals and businesses in parts of West Virginia that were affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on February 15, 2025 have until November 3, 2025 to file their federal income tax returns and make any tax payments.
- For more information see IRS News Release WV-2025-02 (West Virginia storm victims qualify for tax relief; various deadlines postponed to Nov. 3)
- Individuals and businesses in the entire state of Kentucky affected by severe storms, straight-line winds, flooding, and landslides that began on Febreuary 14, 2025. These taxpayers now have until November 3, 2025, to file various federal individual and business tax returns and make tax payments.
- For more information see IRS News Release KY-2025-02 (IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and landslides in Kentucky; various deadlines postponed to Nov. 3)
- Individuals and businesses in the entire state of Tennessee affected by severe storms, straight-line winds, tornadoes, and flooding that began on April 2, 2025. These taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments.
- For more information see IRS News Release IR-2025-47 (All of Tennessee qualifies for disaster tax relief; various deadlines postponed to Nov. 3)
- Individuals and businesses in the entire state of Arkansas affected by severe storms, tornadoes, and flooding that began on April 2, 2025. These taxpayers, including Form 1040 filers, now have until November 3, 2025, to file various federal individual and business tax returns and make tax payments.
- For more information see IRS News Release IR-2025-49 (All of Arkansas qualifies for disaster tax relief; various deadlines postponed to Nov. 3)
- Individuals and businesses in parts of West Virginia that were affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on February 15, 2025 have until November 3, 2025 to file their federal income tax returns and make any tax payments.
If an individual requires more time to complete their 2024 individual federal tax return, they can request an extension until October 15, 2025 by filing Form 4868 (Application for Automatic Extension of Time to File US Individual Income Tax Return). Remember that an extension is for time to file the return, not to pay any tax due. If it is determined that the taxpayer may owe tax when they file their extension, they must include their payment with the extension.
April 15, 2025 is also the deadline for the following:
- Making a contribution to an IRA for Tax Year 2024.
- Making a contribution to a health savings account (HAS), an Archer medical savings account or a Coverdell education savings account for Tax Year 2024.
- Making the 1st 2025 Estimated Tax Payment (1040-ES) for individuals.
- Filing an automatic extension (Form 4868) for individual federal returns to October 15, 2025.
- Remember the extension is for filing the return only. Any tax due must be paid by April 15, 2025 to avoid any penalty and interest.
- Filing an automatic extension (Form 7004) for calendar year corporations and estates/trusts to October 15, 2025.
