The due date for filing a U.S. individual income tax return is generally April 15 of each calendar year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. For example, if April 15 falls on a Saturday, the due date would be the following Monday, unless that Monday is a legal holiday, in which case it would be the next business day.
For the 2023 tax year, the due date for filing Form 1040 or 1040-SR is April 15, 2024. However, if you live in Maine or Massachusetts, you have until April 17, 2024, due to the Patriots' Day and Emancipation Day holidays.
If you cannot file by the due date, you can request an automatic 6-month extension by filing Form 4868, which extends the filing deadline to October 15. Additionally, U.S. citizens or resident aliens living outside the United States and Puerto Rico, or those in military or naval service on duty outside the United States and Puerto Rico, are allowed an automatic 2-month extension until June 15 to file their return and pay any tax due. If using this automatic 2-month extension, a statement explaining the qualifying situation must be attached to the return.
Sources:
§ 6072. Time for filing income tax returns
Publication 17 (2023)
§ 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 1.6072-1. Time for filing returns of individuals, estates, and trusts.
IRM Part 3. Submission Processing. Chapter 12. Error Resolution. Section 38. BMF General Instructions
IRM Part 25. Special Topics. Chapter 6. Statute of Limitations. Section 1. Statute of Limitations Processes and Procedures
