Topic no. 301, When, how and where to file

When to file

If you're a calendar year filer and your tax year ends on December 31, the due date for filing your federal individual income tax return is generally April 15 of each year. For the 2025 tax return, the due date is April 15, 2026. If you use a fiscal year (tax year ending on the last day of any month other than December), your return is due on or before the 15th day of the fourth month after the close of your fiscal year. If your due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.

Your return is considered filed on time if it is sent in an envelope that is properly addressed, has enough postage, is postmarked and deposited in the mail on or before the due date. If you file electronically, the date and time in your time zone when your return is transmitted controls whether your return is filed timely. You will later receive an electronic acknowledgement that the IRS has accepted your electronically filed return.

If you served or are serving in the Armed Forces in a combat zone or a contingency operation or become hospitalized as the result of an injury received while serving in such an area or operation after the end of your tax year but before the normal filing due date of your return, you may have additional time to file and pay taxes. You generally have at least 180 days after you leave the designated combat zone or contingency operation to file and pay taxes. See Publication 3, Armed Forces' Tax Guide.

If the Service determines you to be affected by a federally declared disaster, a significant fire or a terroristic or military action, you may have up to one year after the due date of your return to file and pay taxes, depending on the deadline specified by the Service. Refer to IRS news from around the nation for more information.

If you're living and working outside the United States and Puerto Rico or in the military or naval service on duty outside the United States and Puerto Rico, you may qualify for an automatic 2-month extension to file and pay the tax without filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. You will be charged interest on any amount not paid by the original due date until the date the tax is paid. Please refer to “What if You Can’t File on Time?” in the Instructions for Form 1040 (and Form 1040-SR) and the instructions in Form 4868.

Extensions to file - If you cannot file by the due date of your return, you should request an extension. To request an automatic 6-month extension of time to file your return, you must file Form 4868 by the original due date of your return. An extension of time to file is not an extension of time to pay, so you'll owe interest if the tax you owe isn't paid by the original due date of your return. You may also be subject to a late-payment penalty on any tax not paid by the original due date of your return. For more information about extensions, see Get an extension to file your tax return, What is the due date of my federal tax return or am I eligible to request an extension? and Topic no. 304.

How to file

You may want to file your return electronically instead of mailing it, to receive your refund faster. Most professional tax return preparers offer electronic filing of tax returns with their return preparation services and may charge a fee to file your return electronically. Also, when you prepare your return yourself using tax-preparation software, you may have to pay a fee to file your return electronically. However, you may qualify for free electronic filing through Free File. For information on filing in general, visit File your tax return.

If you mail a paper Form 1040 or Form 1040-SR, it can take six weeks to process. Be sure to attach:

• A copy of all Forms W-2 to the front of your return.
• Copies of Form W-2G, Form 1099-R and any other income document if there was federal income tax withheld, to the front of your return.
• Any other applicable forms the instructions indicate to attach to the front of your return (for example, Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains).
• Related schedules and forms behind your return in the order of the sequence number located in the upper right-hand corner of the schedule or form.
• Form W-2c (a corrected Form W-2) if received; attach a copy of both your original Forms W-2 and any Forms W-2c.

Signing the return - For signing an electronic return see Topic no. 255 and How do I sign my tax return when I e-file?

For signing a paper tax return:

• If you file a joint return, both spouses must sign the return. If your spouse cannot sign because of a medical condition and requests that you sign the return, sign your spouse's name in the proper place, followed by the words "By (your name), Spouse." Be sure to also sign in the regular space provided for your signature. Attach a dated statement signed by you that includes the form number of the return you're filing, the tax year, the reason your spouse cannot sign the return, and that your spouse has agreed to your signing for them. If you're the guardian for your spouse who is mentally incompetent, you may sign the return for your spouse as "guardian."
• If your spouse cannot sign the return for any other reason, you may only sign it if you have a valid power of attorney. You should attach the document granting you power of attorney to the return. You may use Form 2848, Power of Attorney and Declaration of Representative for this purpose.
• If you're filing a return for a minor child who cannot sign the return, sign the child's name followed by the word "by," then your signature, and your relationship, such as "parent" or "guardian for minor child."

For information on filing and signing a return for a decedent, refer to Topic no. 356.

Where to file

When you e-file a return, since it's electronically transmitted, you don't need to worry about sending it to the right area. However, when filing a paper return, send it to the address indicated in the instructions for the form you're filing.

When you owe a balance

For detailed information on paying your taxes by credit or debit card, digital wallet, other electronic payment options, or cash, visit our Make a payment page. If you prepare your return using tax-preparation software, consult your software's instructions to determine how to make payment through the software. For more information on paying your taxes, refer to your form instructions and to Topic no. 158.

If you cannot pay your balance - If you cannot pay all of the tax due on your return, the IRS may be able to assist you with a payment arrangement. For additional information on what to do if you cannot pay your income tax, refer to Topic no. 202.