What is the deadline to e-file a return for the current year?

The deadline to e-file a return for the current year is April 15 of the filing year. This date is significant because it represents the federal tax filing deadline for individual taxpayers in the United States. It is important for taxpayers to be aware of this date, as filing after April 15 without an approved extension may result in penalties and interest on any taxes owed.

The choice of April 15 aligns with the typical tax season in the U.S., where individuals are required to report their income and calculate any taxes due for the previous calendar year by this date. Filing electronically is encouraged as it generally speeds up processing times and reduces the likelihood of errors.

Other options either fall outside the typical tax filing requirements or represent dates related to extensions or future filings, making them incorrect in this context. For example, March 31 does not pertain to any significant tax deadline, October 15 is the deadline for filing an extension, and January 1 of the following year is not relevant for e-filing the previous year's tax return.