You can file early if you have a refund coming. You can file early if you owe money. You could always file early - as soon as the Feds opened up the tax year (generally around mid-January).  Trump was just reminding people that they didn't have to wait until the last minute (July 15th) if they had a refund coming.  He's trying to get money into the system so he was trying to encourage people to file early if they have a refund coming.    What this post is about is for self employed people.  As they don't have typical jobs where their employers withhold taxes out of their paychecks, they have to send the IRS quarterly tax payments.  The first quarterly tax payment is due April 15th.  The OP wanted to know if that deadline was moved out too.