Tax Guide

 Search  2024 Tax Guide  Tax Tools
 Tax Glossary

< Previous Page Next Page >

Due Dates for Returns and Payments

For calendar year taxpayers, the due dates for filing and payment of tax due on individual income returns is April 15. If this date falls on a Saturday, Sunday, federal or District of Columbia holiday, the due date is the next business day.

Work Smart

Work Smart

As a general rule, any federal tax due date that falls on a Saturday, Sunday,federal holiday or a holiday in the District of Columbia is delayed until the next day that isn't a Saturday, Sunday, or legal holiday. However, a statewide legal holiday delays a federal due date only if the IRS office where you are required to file your returns is located in that state.

Planning Tools

Planning Tools

If you want an automatic six-month extension to file your return, you must file Form 4868, Application For Automatic Extension of Time To File U.S. Individual Income Tax Return, by the due date for the filing of a return, April 15 (or the next business day if the "holiday" rule applies. Your actual return would then be due on October 15 (or the next business day if the "holiday" rule applies.

You can download Form 4868 to request an automatic six-month extension to file a tax return.

For businesses, the filing and payment obligations and due dates will generally be based on the legal form in which you operate your business:

warning

Warning

An automatic extension only applies to the filing of your return, not to the payment of any tax that may be due. You must pay any tax that you estimate will be due for 2013 by April 15, 2014, or you will be subject to interest and penalties on overdue taxes, as discussed below.


< Previous Page Next Page >

© 2024 Wolters Kluwer. All Rights Reserved.