Federal income tax payments are due on April 15 each year, unless that date falls on a weekend or holiday
The main important date for most people is April 15. If April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. If a federal holiday falls on April 15 or the Monday after, the important date moves to the next business day. In 2024, for example, April 15 was a Monday, so that was the important date. In 2025, April 15 is a Monday again.
This important date applies whether you owe taxes or are expecting a refund. If you file after April 15 and owe money, you will owe penalties and interest on the unpaid amount, even if you eventually get a refund. If you are expecting a refund, there is no penalty for filing late, but you will not receive your refund until you file.
You do not have to wait until April 15 to file. Many people file in January or February, as soon as they have received all their tax documents from employers and financial institutions.
Key Takeaways
- The federal income tax important date is April 15 each year, or the next business day if April 15 falls on a weekend or holiday.
- If you owe taxes and miss the April 15 important date, you will owe penalties and interest on the unpaid amount starting when ready.
- You can file and pay your taxes any time after January 1, and many people file weeks or months before the April 15 important date.
- If you cannot pay by April 15, you can request a payment plan or extension, though interest and penalties will still explore to any unpaid balance.
Estimated quarterly tax payments if you are self-employed
If you are self-employed, a freelancer, or have income that does not have taxes withheld automatically, you make estimated quarterly tax payments throughout the year instead of one large payment in April. These are due on specific dates: April 15, June 15, September 15, and January 15 of the following year.
These dates do not change based on weekends or holidays the way the April 15 annual important date does. If a payment date falls on a weekend or holiday, you can pay the next business day without penalty, but the IRS still considers it on time if you pay by the next business day.
You calculate estimated quarterly payments based on your expected income for the year. If you are unsure whether you need to make these payments, the IRS Form 1040-ES walks through the calculation, or a tax professional can help you determine the amount.
What happens if you cannot pay by April 15
If you owe taxes but cannot pay the full amount by April 15, you have options that do not require waiting until next year. You can set up a payment plan with the IRS, which lets you pay in monthly installments. You can also request an extension, which gives you more time to file your return, though it does not give you more time to pay taxes owed.
The key difference: an extension postpones the filing important date (usually to October 15) but not the payment important date. If you owe taxes, interest and penalties begin accruing on April 16 if the balance is unpaid, even if you have an extension. A payment plan lets you pay what you owe over time while minimizing additional penalties.
You can request a payment plan through the IRS website, by phone, or by mail. Short-term plans (120 days or less) have lower fees than long-term plans. The IRS charges interest on any unpaid balance regardless of which option you choose.
State income tax important date
Most states that have an income tax use the same April 15 important date as the federal government. However, some states have different important date or different rules about extensions and payment plans. A few states have no income tax at all.
If you live in a state with income tax, check your state's tax authority website for the exact important date and payment options. Some states let you pay online, by mail, or through an automatic bank transfer. If you file a federal extension, many states automatically extend your state important date as well, but not all — verify with your state.
How federal tax payments connect to credit card payments
You can pay federal taxes using a credit card, but the IRS does not accept credit cards directly. Instead, you use a payment processor — a third-party company authorized by the IRS to accept credit card payments. The processor charges a fee (usually 1.87% to 2.35% of the amount you pay) that you pay on top of your tax bill.
The payment processors currently authorized are Worldpay, Paymetrics, Official Payments, and ACI Payments. You can find links to all of them on the IRS website under "Pay Your Tax Bill." When you use a processor, your payment goes to the IRS, but the fee goes to the processor.
Paying taxes with a credit card can make sense if you are earning rewards points that exceed the processor fee, or if you need the extra time a credit card gives you before the money leaves your bank account. However, if you carry a credit card balance, the interest you pay on that balance will almost certainly exceed any benefit from the processor fee or rewards.
Filing and paying early to avoid stress
Many people file their taxes in January or February, as soon as they receive their W-2 forms from employers or 1099 forms from clients and financial institutions. Filing early means you know whether you owe or will receive a refund, and you have time to arrange payment or plan how to use your refund.
If you are expecting a refund, filing early means you receive it sooner. The IRS typically processes refunds within 21 days of receiving your return, though it can take longer if there are errors or if you filed by mail. If you owe taxes, filing early gives you time to save the money or set up a payment plan before April 15.
You cannot file before January 1 because the IRS does not accept returns until then, but you can gather your documents and organize your information in December so you are ready to file when ready in January.
Frequently Asked Questions
What happens if April 15 falls on a Saturday?
The important date moves to Monday, April 17. If Monday is a federal holiday (which is rare), the important date moves to Tuesday. The IRS website announces the exact important date each year, so you can confirm the date for your tax year.
Do I have to pay taxes on April 15 if I am getting a refund?
No. You only owe a payment if your withholding or estimated payments did not cover your full tax liability. If you are getting a refund, you can file anytime and receive your refund without penalty, though filing earlier means you get your money sooner.
Can I pay my federal taxes with a debit card?
Yes. The same payment processors that accept credit cards also accept debit cards. The processor fee still applies, but there is no interest charge because the money comes directly from your bank account.
What if I miss the April 15 important date?
If you owe taxes, you will owe penalties and interest on the unpaid amount starting April 16. File as soon as possible and contact the IRS about a payment plan. The sooner you pay, the less interest will accrue.
Do self-employed people file on April 15 too?
Self-employed people file their annual return by April 15 like everyone else, but they also make quarterly estimated tax payments on April 15, June 15, September 15, and January 15. These quarterly payments are separate from the annual filing.