The IRS filing season typically opens in late January

The IRS usually begins accepting tax returns in late January or early February each year. The exact date shifts slightly from year to year because it depends on when the IRS finishes testing its systems and when tax forms are ready for distribution. For the 2024 tax year (returns filed in 2025), the IRS began accepting returns on January 27, 2025. For the 2025 tax year, the IRS has announced it will begin accepting returns on January 27, 2026.

The opening date applies to all filing methods: paper returns, e-file through tax software, and returns filed through a tax professional. You can prepare your return before the season opens, but the IRS will not process it until after that date. If you file early, your return sits in a queue until the filing season officially begins.

The IRS does not announce the opening date in a single press release that reaches all taxpayers. You can find the current year's date on IRS.gov under "Filing Season" or by calling the IRS at 1-800-829-1040. Tax software companies and tax professionals also display the opening date once it is confirmed.

Key Takeaways

  • The IRS filing season opens in late January most years, with the exact date varying by a week or two depending on system readiness.
  • You can prepare your return before the season opens, but the IRS will not process it until after the official opening date.
  • The opening date is the same for all filing methods: paper, e-file through software, and returns filed by a tax professional.
  • The IRS publishes the opening date on IRS.gov and announces it through tax software providers and tax professionals.

Why the IRS does not open on the same date every year

The IRS must test its computer systems before accepting returns. These systems process millions of returns and handle refunds, so errors during testing could delay refunds for thousands of people. The IRS typically needs four to six weeks after the end of the tax year (December 31) to complete testing and prepare forms.

Weather and staffing also affect the opening date. If severe weather disrupts the IRS office where returns are processed, the opening may be delayed. In rare cases, government shutdowns or budget delays have pushed back the opening date by weeks.

What you can do before the filing season opens

Gather your documents now, even if you cannot file yet. You will need your W-2 forms from your employer, 1099 forms for other income (interest, dividends, freelance work), receipts for deductions if you itemize, and last year's tax return. If you are expecting a refund and want it as soon as possible, having these documents ready means you can file within hours of the season opening.

You can also create an account on IRS.gov and link it to your tax software. This step does not file your return, but it speeds up the process once you are ready. Some tax software allows you to prepare your return and save it, then submit it automatically when the filing season opens.

How long the filing season lasts

The IRS filing season runs from late January through April 15. April 15 is the important date to file your return or request an extension. If April 15 falls on a weekend or holiday, the important date moves to the next business day. In 2025, April 15 is a Tuesday, so that is the final important date.

Filing early has real advantages. Refunds typically arrive within 21 days of the IRS accepting your return if you file electronically and choose direct deposit. If you file in February, you could have your refund by early March. If you file in mid-April, you might not see it until May.

State tax filing seasons and important date

Most states follow the federal filing season and important date. If you file your federal return, you can usually file your state return at the same time using the same software. Some states open their filing season a few days after the IRS, but the April 15 important date is the same in nearly all states.

A few states have different important date. Delaware, for example, has a May 1 important date for residents. If you live in a state with a different important date, your tax software will flag it. Check your state's tax department website if you are unsure.

What happens if you miss the April 15 important date

If you cannot file by April 15, you can request an extension. An extension gives you until October 15 to file your return, but it does not extend the important date to pay taxes owed. If you owe money and do not pay by April 15, you will owe penalties and interest on the unpaid amount, even if your return is not due until October.

To request an extension, file Form 4868 with the IRS. You can file this form electronically through tax software or by mail. The extension is automatic if you file the form before April 15 — the IRS does not review it or deny it.

How to find out the exact opening date each year

Visit IRS.gov and search for "Filing Season." The IRS publishes the opening date there by mid-December of the previous year. Tax software companies like TurboTax, H&R Block, and TaxAct also display the opening date on their websites once it is confirmed. Your tax professional will know the date and can tell you when you can submit your return.

You can also call the IRS at 1-800-829-1040 to ask when the filing season opens. The IRS phone lines are busiest in March and April, so calling in January or early February is faster.

Frequently Asked Questions

Can I file my taxes before the IRS filing season opens?

You can prepare your return before the season opens, but the IRS will not process it. If you submit it early through tax software, the software will hold it and send it automatically once the filing season begins. Paper returns mailed before the opening date will be processed after the season opens.

What if I file my return on January 27 but the IRS does not process it until February?

The date you file and the date the IRS processes it are different. If you file on January 27 (the opening date), the IRS will process it within a few days. Refunds typically arrive within 21 days of processing if you chose direct deposit. The exact timing depends on your bank and the IRS workload.

Do I have to wait until the filing season opens to buy tax software?

No. Tax software is available year-round. You can buy it and prepare your return in December or January. Most software will not let you submit your return until after the filing season opens, but you can save your work and submit it as soon as the season begins.

If I file an extension, do I still have to pay taxes by April 15?

Yes. An extension gives you until October 15 to file your return, but taxes owed are due by April 15. If you do not pay by April 15, you will owe penalties and interest on the unpaid amount, even if your return is not filed until October.