What is the deadline to file state taxes in 2025?

by | Apr 24, 2025 | Individual Taxes, State Tax Filing

Here’s what HIVE AI had to say about “What is the deadline to file state taxes in 2025?”:

Deadlines for Filing State Taxes in 2025

State tax filing deadlines generally align with federal tax deadlines, with most states requiring returns to be filed by April 15, 2025. However, there are important variations and exceptions to be aware of.

General State Tax Filing Deadline

The deadline for submitting federal income tax returns (Form 1040 or 1040-SR) is April 15, 2025. IRS Newsroom – IR-2025-23 Most states follow this same deadline for their state income tax returns. This is because state tax systems typically align with the federal tax system for administrative convenience.

According to IRC § 6072(a), returns made on the basis of the calendar year must be filed “on or before the 15th day of April following the close of the calendar year,” while returns made on a fiscal year basis must be filed “on or before the 15th day of the fourth month following the close of the fiscal year,” with certain exceptions. IRC § 6072(a)

Extensions for State Tax Returns

If you need more time to file your state tax return, most states offer automatic extensions that align with federal extension periods. For the 2024 tax year (returns due in 2025), if you file for an extension, your federal tax return would typically be due by October 15, 2025. IRS IRM 3.12.212 Applications for Extension of Time to File Tax Returns

To request an extension, you must submit a complete application on Form 7004 or in any other manner prescribed by the Commissioner, file the application on or before the date prescribed for filing the return, and remit the amount of the properly estimated unpaid tax liability on or before the date prescribed for payment. Tresuary Reg. 157.6081-1

It’s important to note that while extensions give you more time to file your return, they do not give you more time to pay any taxes owed. You should estimate and pay any owed taxes by the original due date to avoid potential penalties and interest.

Special Deadlines for Specific Taxpayer Groups

U.S. Citizens Living Abroad

The IRS has reminded taxpayers living and working abroad that they have until Monday, June 16, 2025, to file their 2024 federal income tax return and pay any tax due. This deadline applies to both U.S. citizens and resident aliens abroad, including those with dual citizenship. In general, on the regular due date of their return, a U.S. citizen or resident alien residing overseas or in the military on duty outside the U.S. is allowed a two-month extension to file without needing to ask for it. For calendar year filers, the regular due date is April 15, 2025, with the automatic extended due date being June 16, 2025 (pushed back from June 15 because that date falls on a Sunday in 2025). IRS Newsroom – IR-2025-39

Even with this tax-filing extension, interest will apply to any 2024 tax payments received after April 15. This means that unpaid tax-year 2024 tax balances will begin accruing interest, currently at the rate of 7% per year, compounded daily, after April 15, 2025. IRS Newsroom – IR-2025-39

Disaster Area Taxpayers

The IRS has reminded disaster-area taxpayers who received extensions to file their 2023 returns that, depending upon their location, their returns are due by February 3 or May 1, 2025. Taxpayers in the entire states of Louisiana and Vermont, all of Puerto Rico and the Virgin Islands, and parts of Arizona, Connecticut, Illinois, Kentucky, Minnesota, Missouri, Montana, New York, Pennsylvania, South Dakota, Texas, and Washington state have until February 3, 2025, to file their 2023 returns. IRS Newsroom – IR-2025-01

For those affected by Hurricane Helene, the tax relief postpones various tax filing and payment deadlines that occurred beginning on September 22, 2024, in Alabama; September 23 in Florida; September 24 in Georgia; September 25 in North Carolina, South Carolina, and Virginia; and September 26 in Tennessee. In all of these states, the relief period ends on May 1, 2025. As a result, affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period. This means, for example, that the May 1, 2025, deadline will now apply to any individual or business that has a 2024 return normally due during March or April 2025. IRS Newsroom – IR-2024-253 – IRS provides relief for Helene; various deadlines postponed to May 1, 2025; part or all of 7 states qualify

Similar disaster relief may be granted for other natural disasters that occur throughout 2025, so it’s important to check with your state’s tax authority if you’re in an affected area.

State-Specific Variations

While most states follow the federal filing deadline, some states have their own deadlines or special rules:

  • Different Due Dates: A few states may set their own filing deadlines that differ from the federal April 15 date.
  • Fiscal Year Filers: If you file based on a fiscal year rather than a calendar year, your state filing deadline will typically be the 15th day of the fourth month following the close of your fiscal year.
  • State-Specific Extensions: Some states may have different extension periods or requirements than the federal government.

Quarterly Estimated Tax Payments for 2025

For those who need to make quarterly estimated tax payments, the due dates for a calendar-year taxpayer are April 15, June 15, and September 15 of the calendar year in question and January 15 of the following year. Dawson U.S. Tax Court Opinions: Stewart Weston Most states follow this same schedule for state estimated tax payments.

For the third installment of 2025 estimated taxes, individuals should make a payment of their 2025 estimated tax by September 15 if they’re not paying their income tax for the year through withholding (or won’t pay enough tax that way). This is the third installment date for estimated tax in 2025. IRS – Publication 509: Tax Calendars

Special Considerations for 2025

Weekend and Holiday Adjustments

When the last day prescribed for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act is considered timely if it is performed on the next succeeding day which is not Saturday, Sunday, or a legal holiday. This applies to acts to be performed by the taxpayer, such as the filing of any return and the payment of any income tax. Dawson U.S. Tax Court Opinions: John Peter Zaimes

Traditionally, the filing deadline for individual tax returns is April 15. However, if this date falls on a weekend or holiday, the deadline is extended. For example, if the District of Columbia recognizes Emancipation Day (April 16) as a holiday, and it falls on a Saturday, the holiday would be observed the preceding Friday (April 15). If a filing deadline falls on a weekend or a legal holiday in the District of Columbia, the deadline is extended until the following business day. Dawson U.S. Tax Court Opinions: Deborah C. Wood

Penalties for Late Filing

For any return required to be filed in 2025, the amount of the addition to tax for failure to file an income tax return within 60 days of the due date (determined with regard to any extensions of time for filing) will not be less than the lesser of $510 or 100 percent of the amount required to be shown as tax on such return. Rev. Proc. 2023-34

Conclusion

For most taxpayers, state tax returns for the 2024 tax year will be due on April 15, 2025, the same day as federal tax returns. However, specific deadlines may vary based on:

  • Your state of residence
  • Whether you qualify for special filing status (e.g., living abroad)
  • Whether you’re in a federally declared disaster area
  • Whether the standard deadline falls on a weekend or holiday
  • Whether you’ve requested an extension

To ensure compliance with your specific state’s requirements, it’s advisable to check with your state’s department of revenue or tax authority for any state-specific deadlines or requirements. Many states have their own websites and taxpayer assistance services to help residents understand their filing obligations.

Remember that even if you receive an extension to file your return, any tax owed is still due by the original filing deadline to avoid penalties and interest.

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