The IRS opens its filing season in late January

The IRS typically begins accepting tax returns in late January or early February each year. The exact date shifts slightly year to year based on IRS processing schedules and system readiness. For the 2024 tax year, the IRS started accepting returns on January 29, 2024. For 2025 tax returns, filing opened on January 27, 2025.

You can file before the official opening date, but the IRS will not process your return or issue a refund until after that date. If you file early, your return sits in a queue. The IRS processes returns in the order they arrive once the season officially opens, so filing on day one does not speed up your refund compared to filing a week later.

The filing important date itself is always April 15 of the following year, unless that date falls on a weekend or federal holiday. If April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. If a federal holiday falls on April 15 or the Monday after, the important date shifts to the next business day.

Key Takeaways

  • The IRS opens its filing season in late January each year, with the exact date announced in advance on IRS.gov.
  • You can file your return before the season opens, but the IRS will not process it or send your refund until after the official start date.
  • The filing important date is April 15 unless that date falls on a weekend or federal holiday, in which case it moves to the next business day.
  • Filing early does not speed up your refund; the IRS processes returns in the order received once the season begins.
  • You can request an automatic extension to October 15 if you cannot file by April 15, though this extends only the filing important date, not the payment important date.

Why the IRS does not open when ready on January 1

The IRS needs time to update its systems with new tax laws, forms, and withholding tables that took effect during the previous year. Congress often passes tax law changes in December, and the IRS must reprogram its computers and test them before opening to the public. Rushing this process increases the risk of processing errors and refund delays.

The IRS also uses the gap between January 1 and the filing season to prepare its staff and partner organizations. Tax software companies, tax preparation services, and volunteer tax information programs all need time to update their systems and train their workers on new rules and forms.

How to find the exact opening date each year

The IRS announces the filing season opening date on IRS.gov in November or December of the previous year. You can check the IRS website directly or sign up for IRS email updates to receive the announcement. The IRS also posts the date on its social media accounts.

Do not rely on news articles or third-party websites for the exact date, as they sometimes report estimates rather than the official announcement. The IRS.gov website is the authoritative source. If you are working with a tax professional or using tax software, those services will also notify you when the season opens.

What happens if you file before the season opens

If you file electronically before the IRS opens its systems, your tax software will hold your return and submit it automatically once the season begins. You will not see an error message or rejection; the software handles this behind the scenes. Your return enters the processing queue on the date it is submitted, not the date you prepared it.

If you file on paper before the season opens, mail your return to the IRS address listed in the tax form instructions. The IRS will receive it and process it once the season begins. Paper returns take longer to process than electronic returns regardless of when you file, so consider e-filing if possible.

Refund timing after you file

The IRS aims to issue refunds within 21 days of accepting your return, though this timeline assumes your return is complete and correct. If the IRS needs more information or finds an error, the refund is delayed while they contact you or investigate.

Refunds issued early in the filing season often arrive faster than those filed closer to April 15, straightforward because the IRS has fewer returns in its queue. However, the official 21-day window applies regardless of when you file. You can track your refund status on IRS.gov using the "Where's My Refund?" tool, which updates every 24 hours.

Extensions and late filing

If you cannot file by April 15, you can request an automatic extension that moves your filing important date to October 15. This extension is automatic; you do not need IRS approval. You request it by filing Form 4868 before April 15.

An extension to file is not an extension to pay. If you owe taxes, they are due on April 15 regardless of whether you file your return by then. If you do not pay by April 15, you owe interest and penalties on the unpaid amount, even if you file your return by October 15. Pay what you estimate you owe by April 15 to minimize penalties, then file your actual return later if needed.

State filing seasons

Most states follow the federal filing season and open their systems around the same time the IRS does. However, some states have their own schedules. Check your state tax agency's website for the exact opening date if you file a state return.

If you file electronically, your tax software usually handles both federal and state returns at the same time. If you file on paper, you mail state and federal returns separately to the addresses listed in your state's instructions.

Frequently Asked Questions

Can I file my taxes in December before the new filing season opens?

You can prepare your return in December, but the IRS will not accept it electronically until the filing season opens in late January. If you file on paper in December, the IRS will receive it but will not process it until after the season opens. Filing in December does not give you any advantage over filing in January.

What if I need my refund before the IRS opens for the season?

You cannot receive your refund before the IRS processes your return, and the IRS does not process returns before the filing season opens. If you need money urgently, you may need to explore other options such as a personal loan or credit line. Filing as soon as the season opens gives you the fastest possible refund.

Do I have to file on the first day of tax season?

No. Filing on the first day does not speed up your refund. The IRS processes returns in the order they arrive, so a return filed on January 27 and one filed on February 10 are processed in that order. File whenever you have all the documents you need and your return is ready.

What if April 15 falls on a Saturday?

If April 15 falls on a Saturday, the important date moves to Monday, April 17. If April 15 falls on a Sunday, the important date moves to Monday, April 16. Check the IRS website or your tax software for the exact important date in the year you are filing, as it changes annually.

Can I file my return before I receive all my tax documents?

You can file once you have the documents you need for your situation. If you are waiting for a W-2 from an employer or a 1099 from a client, wait until you receive it before filing. Filing with incomplete information may result in errors that delay your refund or trigger an IRS notice.