The tax deadline for filing individual income tax returns in the USA for the 2024 tax year (filed in 2025) is April 15, 2025. If taxpayers need an extension, they can file Form 4868 to extend the deadline to October 15, 2025. A final extension for special circumstances may extend the filing deadline to December 15, 2025. However, any taxes owed must generally be paid by April 15 to avoid interest. These deadlines apply unless April 15 falls on a weekend or holiday, which it does not in 2025, so April 15 stands as the due date.
For U.S. expatriates, the deadlines are the same initial deadlines with some automatic provisions for extension without penalty under certain conditions.
In summary:
- Regular deadline: April 15, 2025
- Extension deadline: October 15, 2025 (with Form 4868 filed in time)
- Final special extension: December 15, 2025 (rare cases)
Taxes owed should be paid by April 15, 2025, regardless of filing extensions to avoid penalties.
