Even with the uncertainty surrounding the ongoing government shutdown, one thing hasn’t changed: the IRS is still expecting taxpayers who requested more time to file to meet the October 15 federal tax extension deadline.
If you filed for an extension back in April, that means your filing clock officially runs out soon — regardless of the current government funding stalemate.
And that isn’t the only deadline to keep on your radar. October 15 is also the deadline for several other important tax moves that could affect your 2025 return: from excess IRA rules and solo 401(k) contributions to special exceptions for those living in federally declared disaster zones.
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Missing one of these deadlines could result in losing valuable deductions or credits, and in some cases, incurring IRS penalties.
Below, we outline six key tax deadlines on October 15 that every filer should be aware of, along with who qualifies for extra time. Let’s dive in.
Related: What Will the Government Shutdown Do to the IRS?
1. October tax extension deadline
Last year's federal tax returns were originally due on April 15, 2025. But if you were granted a tax extension by the IRS, you need to file by Oct. 15, 2025.
Failure to file could result in a penalty of 5% of taxes due for every month (or partial month) that your return is late.
And yes, the IRS can charge interest on penalties, making that amount even higher.
However, the failure-to-file penalty is separate from late payment penalties. This means that your payment for 2024 federal tax returns was due on April 15, 2025, regardless of whether you were granted a federal tax extension for a later date.
So, if you haven’t paid your taxes yet, you should do so as soon as possible. The IRS offers several options for paying taxes, even if you can’t pay the full amount.
Can you avoid a late filing penalty? The IRS won’t impose a failure-to-file penalty if you had no tax liability last year or are due a tax refund. Also, if you lived or had records in a federally declared disaster area, you may have more time to file taxes in your state.
2. IRS tax deadline for disaster areas
Some taxpayers have until Oct. 15 to file federal tax returns even if they didn’t request a filing extension.
This measure, primarily for Los Angeles County residents in California, pushes back various tax deadlines due to wildfires that rapidly escalated into one of the most devastating disasters. At least 180,000 residents were evacuated, and 30 lives were lost.
Taxpayers impacted by the federally declared disaster in California are automatically granted an Oct. 15 federal tax filing extension. The IRS also granted taxpayers eligible for the relief more time to make certain contributions and tax payments.
- 2025 estimated tax payments originally due on January 15, April 15, June 16, and Sept. 15, 2025.
- Quarterly payroll and excise tax returns originally due on Jan. 31, April 30, and July 31, 2025.
The state Franchise Tax Board has also issued a notice that individuals and businesses impacted by the fires have until October 15, 2025, to file and pay state income taxes. For more information, check out the state announcement for disaster relief.
Taxpayers in other states affected by disasters may have until Nov. 3, 2025, or later to meet the federal tax filing deadline. This can happen if you were impacted by a federally declared disaster in Arkansas, Kentucky, Mississippi, Missouri, Oklahoma, Tennessee, Texas, Virginia, or West Virginia.
But not all taxpayers may qualify for the automatic tax deadline extensions. You can check the IRS’s disaster relief page for more information.
Note: Affected taxpayers may be able to take a special disaster distribution from their retirement plan or IRA without incurring the 10% early distribution tax. But be sure to check your plan’s specific rules and guidance.
3. State tax deadlines
Most state tax extension deadlines are also due Oct. 15. Some states, such as Alabama and Kansas, grant automatic tax extensions if you request a federal filing extension.
However, not all states do, and the tax extension deadlines for some states can fall after Oct. 15. For example, the extended tax deadline for Louisiana state personal income tax returns isn’t until Nov. 15.
Here are a couple of other exceptions to the October 15 tax deadline:
- The extended tax deadline in New Hampshire is Nov. 15. (Note: Starting in tax year 2025, the state income tax has been eliminated.)
- The extended tax deadline in Virginia is Nov. 1.
Exceptions may apply for deadlines that fall after Oct. 15. For example, some states won’t grant a filing extension if you owe tax. So, it’s important to check with your state’s Department of Revenue before waiting to file your state tax return.
4. SEP IRA contribution deadline: Sole proprietors and C-corps
If you filed for a federal tax extension, Oct. 15 is the deadline to contribute to your employees’ 2024 SEP IRA accounts if you are a sole proprietorship or C-corporation. The contribution deadline for this type of IRA aligns with your federal income tax return deadline, which includes any granted extensions.
Making contributions to this type of IRA could lower your tax liability since you can claim them as a tax deduction on your return; however, it’s important to keep in mind that the IRS only allows you to deduct up to 25% of employee compensation (or the amount of your contributions, whichever is lower).
Note: The extended deadline to contribute to a SEP IRA for your employees was September 15, 2025, if you are an S-corporation or partnership entity.
5. Solo 401(k) contribution deadline
Self-employed taxpayers who requested a federal tax filing extension have until Oct. 15 to contribute to solo 401(k) accounts. Be sure you don’t exceed these contribution limits; however, if you choose to make additional contributions:
- $69,000 or 25% of your net adjusted self-employment income, whichever is less.
- If making catch-up contributions and are 50 or older, $76,500 or 25% of your net adjusted self-employment income, whichever is less.
6. Correct excess IRA contributions
If you accidentally made excess IRA contributions (“ineligible contributions”) last year and were granted a federal tax extension, act quickly!
Since the IRS will tax you 6% on the excess in your account, you’ll want to have withdrawn the excess funds before the Oct. 15 deadline.
Here are the contribution limits for traditional IRAs and Roth IRAs:
- For taxpayers under 50 years old, $7,000 or your taxable compensation for 2024, whichever is less.
- For taxpayers 50 years old or older, $8,000 or your taxable compensation for 2024, whichever is less.
October 15 tax deadline time
You have until October 15 to meet the above deadlines unless you were affected by a federal disaster area. In disaster-affected areas, taxpayers typically have later dates to file their federal returns (see individual IRS notices for more information).
Taxes for all other taxpayers who filed an extension or are otherwise subject to the Oct. 15 deadline are due by midnight. This means you’ll want your return filed by 11:59 that night.
However, any documents you send via regular mail must be postmarked by Oct. 15.
Whether you mail your documents or submit them electronically, it’s not possible to predict exactly how long it will take to complete all your forms, so it’s best to start ahead of time.
Read More
- States With IRS Tax Deadline Extensions This Year
- How to Pay the IRS if You Owe Taxes
- When Are Estimated Tax Payments Due in 2025?
- What Happens if You Missed the Tax Deadline?
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