What is the deadline for filing individual tax returns for the calendar year?

• A. April 1
• B. April 15
• C. April 30
• D. May 15

Answer: (B)

The deadline for filing individual tax returns for the calendar year is April 15. This date is significant because it has been traditionally set to ensure that taxpayers file their returns in a timely manner within the same calendar year for which they are reporting income. If April 15 falls on a weekend or a holiday, the IRS typically extends the deadline to the next business day, but the standard date remains April 15 for most years.

In this context, it’s essential to be aware that other options, such as April 1, April 30, and May 15, do not align with the established deadline for individual tax returns. April 1 is too early in the month and does not afford taxpayers adequate time to gather their financial information, while April 30 is beyond the recognized deadline. May 15 is also outside the typical filing period, making April 15 the definitive deadline for filing individual tax returns for the calendar year.