Federal Tax Deadlines 2024
Complete calendar of important federal tax deadlines for individuals, businesses, and organizations. Stay compliant and avoid penalties with our comprehensive timeline.
Key Federal Tax Deadlines
Form W-2 and 1099 Due to Recipients
FormsEmployers and payers must provide W-2s and 1099s to employees and recipients
Paper Forms Due to IRS
FormsDeadline for filing paper Forms W-2 and 1099 with the IRS
S-Corp and Partnership Returns Due
BusinessForm 1120S (S-Corporation) and Form 1065 (Partnership) returns due
Individual Tax Returns Due
IndividualForm 1040 individual income tax returns and payments due
First Quarter Estimated Taxes
PaymentsFirst quarter estimated tax payments due for 2024
Tax-Exempt Organizations
NonprofitForm 990 series returns due for tax-exempt organizations
Second Quarter Estimated Taxes
PaymentsSecond quarter estimated tax payments due for 2024
Third Quarter Estimated Taxes
PaymentsThird quarter estimated tax payments due for 2024
Extended Individual Returns Due
IndividualFinal deadline for individual returns filed with extension
Fourth Quarter Estimated Taxes
PaymentsFinal estimated tax payment for 2024 tax year
Monthly Tax Calendar
January 2024
Final 2023 estimated tax payment
W-2 and 1099 forms to recipients
February 2024
Paper W-2 and 1099 forms to IRS
March 2024
S-Corp and Partnership returns (1120S, 1065)
Electronic W-2 and 1099 forms to IRS
April 2024
Individual tax returns (Form 1040)
First quarter estimated taxes
Prior year IRA contributions deadline
May 2024
Tax-exempt organization returns (Form 990)
June 2024
Second quarter estimated taxes
July 2024
Second quarter payroll tax returns
September 2024
Third quarter estimated taxes
October 2024
Extended individual returns final deadline
December 2024
Year-end tax planning actions
Tax Return Extensions
Important Extension Information
Extensions provide additional time to file your tax return but do not extend the time to pay taxes owed. You must still pay any estimated taxes by the original due date to avoid interest and penalties.
| Form | Purpose | Original Deadline | Extended Deadline | Note |
|---|---|---|---|---|
| Form 4868 | Individual Income Tax Return Extension | April 15, 2024 | October 15, 2024 | Extension to file, not to pay |
| Form 7004 | Business Tax Return Extension | March 15, 2024 | September 15, 2024 | For corporations and partnerships |
| Form 8868 | Tax-Exempt Organization Extension | May 15, 2024 | November 15, 2024 | For Form 990 series returns |
Important Notes & Reminders
Weekend and Holiday Rules
When a due date falls on a weekend or holiday, the deadline is extended to the next business day.
Electronic vs Paper Filing
Electronic filing deadlines may differ from paper filing deadlines. Electronic filing is generally preferred and may offer extended deadlines.
State Tax Considerations
State tax deadlines may differ from federal deadlines. Many states conform to federal dates, but some have different requirements.
Penalty Avoidance
File for extensions if you cannot meet deadlines. Extensions prevent failure-to-file penalties but not failure-to-pay penalties.
Penalty Information
Failure to File Penalty
5% of unpaid taxes for each month or part of month that a return is late, up to 25%.
Failure to Pay Penalty
0.5% of unpaid taxes for each month or part of month after the due date, up to 25%.
Interest Charges
Interest is charged on both unpaid taxes and penalties from the original due date.
Estimated Tax Penalty
Penalty for not paying enough tax during the year through withholding or estimated payments.
Need Help Meeting Tax Deadlines?
Don't let important deadlines slip by. As an IRS Enrolled Agent, I can help ensure your returns are filed accurately and on time, while maximizing your deductions and credits.