When is The IRS Tax Return Deadline? What if You Miss the April 15 Deadline With a Refund or Owe?

A Tax Return Deadline or Due Date can have different implications based on if you expect to owe taxes or a tax refund. The IRS deadline is associated with April 15 and October 15 of each calendar year for the prior tax year.

Depending on the year, the tax return deadline might be a day or 2 after April 15. The IRS and most State Tax Agencies also accept tax extensions by the April 15 deadline. If a tax extension was filed by April 15, the tax return deadline is October 15 of the same year. An extension only postpones the date to file a tax return by 6 months in case a taxpayer owes taxes. An extension eliminates the tax return late filing penalty by 6 months but not the late tax payment penalty and interest. Thus, taxpayers should either file a return or extension by April 15, even if they can't pay by that date as the late filing penalty is generally larger than the late tax payment penalty.

If a taxpayer expects a tax refund there is no late filing penalty in case a taxpayer misses the April 15 deadline. A taxpayer has 3 years to file a tax return after the initial tax return deadline in order to file a tax return and claim the tax refund. Three years after the original tax year deadline the tax refund would expire even if a tax return is filed after 3 years.

IRS and state e-filing season and extension deadline—from the IRS opening date to the October date, the current tax year returns are able to be electronically filed. After the October 15 deadline tax returns can no longer be e-filed and only filed by paper.

Most state tax returns are also due by the April 15 deadline with some states have a May 1 deadline. If a taxpayer needs to change a tax return after a return was filed or after the tax deadline or tax day due date, a tax amendment can be filed. There is no deadline for tax amendments and it's suggested to prepare and file a tax amendment as soon as possible.

The IRS starts to accept tax returns generally 3 months before the April 15 tax deadline until October 15.

The deadlines for corporate or LLC returns are different than the deadlines for 1040 income tax returns.