When do I have to file? Calendar Year Filers Fiscal Year Filers Filing for a decedent.
For U.S. citizens and residents who file returns on a calendar year basis., April 15, 2026, is the due date for filing your 2025 income tax return. With an extension of time to file, the due date is October 15, 2026 for calendar yeqr filers.
When the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year.
If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent’s normal tax year. See Pub. 559.
How do I file on time? Filing paper returns on time. Filing electronic returns on time.
Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. If you send your return by registered mail, the date of the registration is the postmark date. The registration is evidence that the return was delivered. If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered.
If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS.
The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. The date and time in your time zone controls whether your electronically filed return is timely.
What if I Do Not File on Time? Filing late. Nonresident alien. If you do not earn wages subject to U.S. income tax withholding, your return is due by: See Publication 519 (2025) U.S. Tax Guide for Aliens for more filing information.
If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. For more information, see Penalties, later. Also see Interest under Amount You Owe, later.
If you were due a refund but you did not file a return, you must generally file within 3 years from the date the return was due (including extensions) to get that refund.
Beginning in 2025, to be eligible to claim the credit for other dependents, you, or your spouse if filing jointly, must have a valid SSN or ITIN issued on or before the due date of your return (including extensions).
If you are a nonresident alien and earn wages subject to U.S. income tax withholding, your 2025 U.S. income tax return (Form 1040-NR) is due by: