IRS Due Dates

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IRS Due Dates

The IRS sets specific deadlines for filing tax returns and making payments. These can vary by tax type, and extensions are often available. Always verify with the official IRS website (irs.gov) for the most current details, as dates may shift due to holidays or other factors. Below are the primary due dates for individuals and businesses in the U.S. (assuming a calendar year basis).

Individual Income Tax Return

  • Standard Due Date: April 15, 2024 (for tax year 2023). If April 15 falls on a weekend or holiday, the deadline extends to the next business day (e.g., April 16 in 2024).
  • Extension Options: You can file for an automatic 6-month extension (to October 15, 2024) using Form 4868. This extends the filing deadline but not the payment deadline—any taxes owed must still be paid by April 15 to avoid penalties.
  • Amended Returns: No strict deadline, but file as soon as possible after discovering an error to claim refunds or reduce liabilities.

Estimated Tax Payments (Quarterly)

For self-employed individuals, freelancers, or those with income not subject to withholding, quarterly payments are due to avoid underpayment penalties:

  • Q1 (Jan-Mar): April 15, 2024
  • Q2 (Apr-Jun): June 17, 2024
  • Q3 (Jul-Sep): September 16, 2024
  • Q4 (Oct-Dec): January 15, 2025 (for tax year 2024)

Business and Other Tax Types

  • Partnership Returns (Form 1065): March 15, 2024 (for tax year 2023), with extensions to September 16, 2024.
  • S-Corporation Returns (Form 1120S): March 15, 2024, with extensions to September 16, 2024.
  • C-Corporation Returns (Form 1120): April 15, 2024, with extensions to October 15, 2024.
  • Employment Taxes (e.g., payroll): Vary by quarter; e.g., Q1 due April 30, 2024.
  • Excise Taxes: Monthly or quarterly, depending on the tax (e.g., fuel excise due by the 25th of the month following the quarter).

Additional Notes

  • State Taxes: Deadlines often align with federal dates but vary by state—check your state’s revenue department.
  • Penalties: Late filing incurs penalties (e.g., 5% per month on unpaid taxes), plus interest. Extensions don’t waive payment obligations.
  • Free File and Tools: Use IRS Free File for eligible taxpayers, or tools like the IRS Tax Calendar for personalized reminders.
  • 2025 Updates: For tax year 2024, the individual due date will be April 15, 2025 (or April 16 if it falls on a weekend).

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