Updated October 24, 2026. Quick answer: Tax Topic 301 says the due date for a calendar year filer is generally April 15, moved to the next business day if it falls on a weekend or legal holiday. It also covers extensions with Form 4868, e-filing, what to attach to a paper return, and who signs.
Quick reference
| Item | What the IRS topic says |
|---|---|
| Due date, calendar year filer | “the due date for filing your federal individual income tax return is generally April 15 of each year.” |
| Weekend or holiday | “If your due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.” |
| Automatic extension to file | “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.” |
| Extension and payment | “An extension of time to file is not an extension of time to pay” |
| Paper return processing | “If you mail a paper Form 1040 or Form 1040-SR, it can take six weeks to process.” |
| Joint return signatures | “If you file a joint return, both spouses must sign the return.” |
When to file
The topic starts with the date: “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 a fiscal year, it says “your return is due on or before the 15th day of the fourth month after the close of your fiscal year.”
On mailing, it says “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.” For e-filing, “the date and time in your time zone when your return is transmitted controls whether your return is filed timely.”
Several groups get extra time. On combat zones, the topic says “You generally have at least 180 days after you leave the designated combat zone or contingency operation to file and pay taxes.” On disasters, it says “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.”
For someone abroad, it describes “an automatic 2-month extension to file and pay the tax without filing Form 4868” and adds “You will be charged interest on any amount not paid by the original due date until the date the tax is paid.” Extensions have their own topic, Tax Topic 304.
How to file and what to attach
On e-filing, the topic says “You may want to file your return electronically instead of mailing it, to receive your refund faster.” It adds “However, you may qualify for free electronic filing through Free File.”
For a paper return, it says to attach the following.
- “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.”
- “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.”
For where to send it, the topic says “when filing a paper return, send it to the address indicated in the instructions for the form you’re filing.”
Signing and paying
On a joint paper return, the topic says “If you file a joint return, both spouses must sign the return.” If a spouse cannot sign, it says “If your spouse cannot sign the return for any other reason, you may only sign it if you have a valid power of attorney.” It names Form 2848 for that purpose.
For a minor child, it says “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”
On paying a balance, the topic says “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.” It points to Form 1040 line 37 on this site for the amount owed line.
Where this comes from
This page describes the IRS page titled Topic no. 301, When, how and where to file, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 05 Jun 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Treating an extension as more time to pay. The topic says “An extension of time to file is not an extension of time to pay”
- Missing the extension request date. The topic says “you must file Form 4868 by the original due date of your return.”
- Mailing the return without checking the postmark. The topic says it counts if it “is postmarked and deposited in the mail on or before the due date.”
- Signing only once on a joint return. The topic says “both spouses must sign the return.”
- Leaving W-2 copies off a paper return. The topic says “A copy of all Forms W-2 to the front of your return.”
Related: IRS tax topics by number, Form 1040 due date, Form 4868, Tax Topic 304, extensions, Form 1040, and Form 1040 line 37, amount you owe.
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Answer againSources
- IRS, Topic no. 301, When, how and where to file (irs.gov): https://www.irs.gov/taxtopics/tc301
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.