For most taxpayers, April 15 is the due date for filing a tax return. If you use a fiscal year, a year that ends on the last day of a month other than December, your return is due the 15th day of the fourth month after the close of your fiscal year. Example: if your fiscal year ends June 30, your tax return due date would be October 15.

If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day.

If you cannot file your return by the due date, you can request an automatic six-month extension of time to file. To request an extension, file Form 4868 no later than the due date of the tax return.

Requesting an extension of time to file does not entitle you to an extension of time to pay tax. If you do not pay tax by the due date of your return, you will owe interest on past-due tax in addition to late payment penalties.

If you are a U.S. citizen or resident and your main place of business is located outside of the United States or Puerto Rico, you are allowed an automatic extension until June 15 to file and pay tax that is due. This also applies to members of the military stationed outside the United States or Puerto Rico. If you choose to use this automatic extension, you must attach a statement to your return showing that you met the requirements for the extension.

You should file tax returns when they are due, regardless of whether you can make full payment with the return. Failure to file can be costly, and a delay in filing may result in a late penalty and interest charges that could increase your tax bill by 25% or more.