When the IRS Starts Accepting Tax Returns Each Year

The IRS opens its filing season on a set date each year, usually in late January

The IRS does not accept tax returns year-round. Filing season has a specific start date, which the IRS announces in advance. For the 2024 tax year, the IRS began accepting returns on January 29, 2024. For 2025 tax returns, the IRS is accepting returns starting January 27, 2025. The exact date shifts slightly each year because the IRS coordinates with state tax agencies and needs time to update its systems.

The filing important date is always April 15 of the following year, unless that date falls on a weekend or holiday. If you miss the important date, you can request an extension, which gives you until October 15 to file without penalty — though any taxes owed are still due by April 15.

You can file before the official season opens if you have all your documents, but the IRS will not process your return until after the season begins. This means if you file in December for the current tax year, your return sits in a queue until late January.

Key Takeaways

The IRS filing season for 2025 tax returns began on January 27, 2025, and the important date to file is April 15, 2026.
You can prepare and submit your return before the official season opens, but the IRS will not process it until after the season starts.
If you cannot file by April 15, you can request an extension that moves your important date to October 15, though taxes owed are still due on April 15.
The IRS announces the filing season start date several weeks in advance so you can plan when to gather documents and file.

Why the IRS does not accept returns before filing season opens

The IRS needs time to update its computer systems and coordinate with state tax agencies before it can safely process returns. During this preparation period, the agency tests its systems, trains staff, and makes sure state and federal systems can communicate with each other. If the IRS opened returns too early, it risked processing errors and delays.

The IRS also waits for employers and financial institutions to send in the documents you need to file accurately. Your employer sends your W-2 form, banks send 1099 forms for interest and dividends, and brokerages send forms for investment income. These documents are due to the IRS by January 31, so the agency waits until after that important date to begin processing returns.

What you can do before filing season officially opens

You can gather all your documents as soon as you receive them, even if filing season has not started. Collect your W-2 forms from your employer, 1099 forms from banks and investment accounts, mortgage interest statements, charitable donation receipts, and any other tax documents. Organizing these early means you are ready to file the moment the season opens.

You can also use tax software to prepare your return before the season opens. Most tax software lets you enter your information and see what you owe or what refund you might receive. You just cannot submit the return to the IRS until after the official start date. Some people prepare their return in early January and hit submit on the first day of filing season.

How to know the exact filing season start date

The IRS publishes the filing season start date on its official website, IRS.gov, usually in November or December of the previous year. You can also check the IRS social media accounts or call the IRS at 1-800-829-1040 to confirm the date. Tax software companies and tax preparation services also announce the date prominently on their websites.

The date rarely changes once announced, but weather or system issues have occasionally delayed the opening by a few days. If you are planning to file on the first day of the season, check IRS.gov the morning of that date to make sure no delays have occurred.

What happens if you file before the season opens

If you submit your return to the IRS before filing season officially begins, the IRS will reject it or hold it in a queue until the season opens. Some tax software will not let you submit at all if the season has not started. Others will accept your submission but warn you that the IRS will not process it yet.

Filing early does not hurt you — your return is not lost or damaged. It straightforward waits. Once the season opens, the IRS processes returns in the order they were received, so filing on the first day may actually give you a slightly faster refund than filing in March.

Extension important date if you cannot file by April 15

If you need more time, you can request an automatic extension that moves your filing important date to October 15. You do this by filing Form 4868 with the IRS before April 15. The extension is automatic — the IRS grants it without asking questions — but you must request it before the original important date.

An important detail: the extension gives you more time to file your return, but it does not give you more time to pay taxes owed. If you owe money, it is still due by April 15. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if your return is not filed yet. You can estimate what you owe and pay it by April 15, then file your actual return later with the extension.

State filing seasons and important date

Most states follow the federal filing season and important date, but a few states have different rules. Some states do not have income tax at all, so there is no state return to file. Others open their filing season on the same day as the IRS or a few days later. A handful of states have earlier important date than April 15, though these are rare.

Check your state's tax agency website to confirm the filing season start date and important date for your state. If your state has a different important date than the federal important date, you need to file by the earlier date to avoid penalties.

Frequently Asked Questions

Can I file my 2025 tax return right now if I have all my documents?

You can prepare your return and enter all your information into tax software, but you cannot submit it to the IRS until after January 27, 2025. Most tax software will let you prepare your return in advance and submit it automatically once the season opens, or you can submit it manually on the first day of the season.

What if I file before the season opens by accident?

The IRS will reject your return or hold it until the season officially begins. Your return is not lost or penalized. Once the season opens, the IRS processes it in order. If you filed very early, your return may actually be processed faster because it was in the queue first.

Do I have to file by April 15 or can I wait until October?

The important date is April 15 unless you request an extension before that date. If you request Form 4868 before April 15, you get until October 15 to file. However, if you owe taxes, they are still due by April 15 even with an extension.

What if April 15 falls on a weekend?

If April 15 falls on a Saturday or Sunday, the important date moves to the next business day. If April 15 is a Saturday, your important date is Monday, April 17. If it is a Sunday, your important date is Monday, April 16. The IRS announces any date shifts in advance.

Can I file state taxes before federal taxes?

Yes, you can file state taxes separately from federal taxes, and some states open their filing season before the IRS does. However, most people file both at the same time using tax software that handles both returns together. Check your state's tax agency to see when it opens for the year.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.