The IRS opens its filing season in late January most years

The IRS typically begins accepting tax returns in late January or early February. The exact date shifts slightly each year because the IRS needs time after the previous tax year ends to update its systems and test them. For the 2024 tax year (returns filed in 2025), the IRS started accepting returns on January 27, 2025. For 2025 tax year returns (filed in 2026), the IRS has announced it will begin accepting returns on January 26, 2026.

The filing important date itself is always April 15, unless that date falls on a weekend or federal holiday—in which case it moves to the next business day. You do not have to wait until the IRS opens to prepare your return or gather documents. Many people file weeks or months before the important date, and filing early can mean getting a refund sooner if you are owed one.

Key Takeaways

  • The IRS opens its filing season in late January each year, with the exact date announced in the fall of the prior year.
  • You can prepare your return and gather documents before the IRS begins accepting them, so you do not have to wait to get organized.
  • The filing important date is April 15 (or the next business day if that falls on a weekend or holiday), regardless of when you file.
  • Filing early can speed up your refund if you are owed money, since the IRS processes returns in the order they are received.
  • You can request an extension to file by October 15, but this extends only the filing important date, not the important date to pay any taxes owed.

Why the IRS does not open on January 1

The IRS needs several weeks after December 31 to prepare its systems for the new tax year. During this time, the agency updates its software, tests filing systems, and trains staff. The delay also gives employers and financial institutions time to send out W-2 forms, 1099 forms, and other documents that you need to file accurately.

If the IRS opened on January 1, many people would not yet have the documents required to file—W-2s from employers, 1099s from banks and investment firms, and mortgage interest statements. By waiting until late January, the IRS ensures that most taxpayers have what they need in hand.

How to prepare before the filing season opens

You can gather documents and organize your information weeks before the IRS begins accepting returns. Collect your W-2 forms from each employer, 1099 forms for interest, dividends, or self-employment income, and receipts for deductible expenses if you itemize. If you own a home, gather your mortgage interest statement and property tax records. If you made charitable donations, compile those records as well.

You can also use tax software or work with a tax professional before the filing season opens. Many tax software programs let you enter your information and prepare your return before you file it. This way, your return is ready to submit the moment the IRS opens, which can speed up your refund.

Filing early versus waiting until April

Filing early has real advantages. If you are owed a refund, the IRS processes returns in the order they are received. A return filed in February will typically be processed faster than one filed in March or April. Refunds can take three to five weeks from the time the IRS receives your return, so filing in late January or early February means you could have your refund by mid-February or early March.

Waiting until closer to April 15 does not change your tax liability or the amount you owe—it only delays your refund if you are owed one. The only reason to wait is if you are still gathering documents or waiting for a corrected form from an employer or financial institution.

What happens if you miss the April 15 important date

If you cannot file by April 15, you can request an extension that moves your filing important date to October 15. The extension form is IRS Form 4868, and you can file it electronically through tax software or by mail. Requesting an extension does not extend the important date to pay taxes you owe—you still owe payment by April 15, even if you file your return later.

If you file late without requesting an extension, you may owe a failure-to-file penalty on top of any taxes owed. If you owe taxes and do not pay by April 15, you also owe interest and a failure-to-pay penalty. These penalties are calculated from April 15 forward, so the longer you wait, the more you owe.

State tax filing seasons and important date

Most states that have an income tax follow the federal filing important date of April 15. However, some states open their filing season on different dates or have different rules. A few states do not have an income tax at all. Check your state's tax authority website to confirm when you can file and what important date applies to you.

If you file your federal return early, you can usually file your state return at the same time, since state tax software typically opens when federal filing season begins. Some states allow you to file your state return before the federal season opens, though this is less common.

Frequently Asked Questions

Can I file my taxes before the IRS opens on January 27?

No, the IRS will not accept returns before its official opening date. However, you can prepare your return using tax software and have it ready to submit the moment the IRS begins accepting returns. Some tax software allows you to file electronically as soon as the IRS opens, which can be within minutes of the official start time.

What if I have not received my W-2 by the time the IRS opens?

Employers must send W-2 forms by January 31. If you have not received one by then, contact your employer. You can file your return without it and amend later, but this delays your refund. If your employer fails to send a W-2, you can file Form 4852 (Substitute for Form W-2) with the IRS, though this requires documentation of your income.

Does filing early affect my chances of an audit?

No. The IRS does not target returns based on filing date. Audit selection is based on the information in your return, not when you file it. Filing early or late does not change your audit risk.

If I owe taxes, should I wait to file until I have the money?

No. File on time even if you cannot pay the full amount. The IRS charges interest and penalties on unpaid taxes, and these penalties are smaller if you file on time. You can set up a payment plan with the IRS to pay what you owe over time, which is easier to arrange if you have already filed.

Can I file my 2024 taxes in 2026 if I miss the 2025 important date?

Technically yes, but you will owe penalties and interest for every year you are late. If you are owed a refund, you have three years to claim it before the IRS keeps the money. If you owe taxes, the longer you wait, the more penalties and interest accumulate. File as soon as you can, even if you are late.