The IRS filing season typically opens in late January and runs through April 15
The IRS opens for the 2024 tax year on January 29, 2024, and the important date to file is April 15, 2025. These dates shift slightly each year because the IRS needs time to update its systems after the previous year closes. The opening date is usually the last week of January, and the important date is always April 15 unless that date falls on a weekend or holiday—in which case it moves to the next business day.
Filing early has real advantages. The IRS processes returns faster at the start of the season, which means refunds arrive sooner if you are owed money. If you file in February or early March, you might see a refund within two to three weeks. Filing in April can stretch that to four to six weeks or longer because the volume of returns peaks near the important date.
You do not have to wait for the IRS to officially open to gather documents or prepare your return. Many tax software programs let you start working on your return in January, even if you cannot file it electronically until the IRS systems are live. This gives you time to collect W-2s, 1099s, and other forms without rushing.
Key Takeaways
- The IRS filing season opens in late January each year—for 2024 taxes, that was January 29, 2024—and the important date is April 15 of the following year.
- Filing early in the season means faster refund processing, often two to three weeks instead of four to six weeks in April.
- You can prepare your return and gather documents before the IRS opens, but electronic filing is not available until the official opening date.
- If April 15 falls on a weekend or holiday, the important date shifts to the next business day, which the IRS announces in advance.
- The IRS opens later each year to allow time for system updates and to process the prior year's returns.
Why the IRS does not open until late January
The IRS needs several weeks after December 31 to prepare for the new filing season. Tax forms and software must be updated to reflect law changes, the agency's computer systems need testing, and staff must be trained on new procedures. The IRS also spends January finishing returns from the previous year and resolving any outstanding issues.
Congress sometimes passes tax law changes in December that affect the current year, which delays the opening date further. The IRS publishes the exact opening date in November or December of the prior year, so you can plan ahead. Checking the IRS website in the fall will tell you when the next season begins.
What you can do before the IRS opens
Start gathering documents as soon as you receive them. Your employer should send your W-2 by January 31, and banks and investment firms must send 1099s by the same date. If you are self-employed, collect invoices and receipts for income and deductible expenses. Organize medical bills, mortgage interest statements, property tax records, and charitable donations if you plan to itemize deductions.
Many tax software programs—TurboTax, H&R Block, TaxAct, and others—let you enter information and build your return before the IRS opens. You cannot file electronically until the official date, but you can save your work and review it for accuracy. This approach spreads the work across January and early February instead of cramming it into the last few weeks before April 15.
If you use a tax professional, contact them in January to schedule an appointment. Tax preparers book up quickly as the season progresses, and scheduling early ensures you get a time that works for you.
How to file once the IRS opens
You have three main routes: file electronically through tax software, use a tax professional, or file by mail with a paper return. Electronic filing is fastest—the IRS accepts e-filed returns within minutes of submission, and you receive confirmation within 24 hours. Paper returns take four to six weeks to process.
If you file electronically and are owed a refund, you can choose direct deposit to your bank account, which is faster than a paper check. The IRS will deposit the refund within the timeframe it provides when you file. If you owe taxes, you can pay online through the IRS website, by phone, or by mail.
The IRS website (irs.gov) has free filing options if your income is below a certain threshold—that threshold changes each year. You can also use IRS Free File, which partners with tax software companies to offer free returns to lower-income filers. Check the IRS website after it opens to see whether you may have access to.
What happens if you miss the April 15 important date
If you cannot file by April 15, you can request an extension from the IRS. An extension gives you until October 15 to file your return, but it does not extend the important date to pay taxes you owe. If you owe money and do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you have filed an extension.
To request an extension, file Form 4868 with the IRS before April 15. You can file this form electronically through tax software or by mail. If you file an extension, you still need to estimate what you owe and pay it by April 15 to avoid penalties.
If you file late without an extension, the IRS charges a failure-to-file penalty on top of any taxes owed. The penalty is usually 5 percent of unpaid taxes for each month the return is late, up to 25 percent. Filing late also delays any refund you might be owed.
State tax important date and variations
Most states follow the federal April 15 important date, but a few have different dates. Some states do not have an income tax at all. Check your state's tax agency website to confirm the important date in your state, especially if you live in a state that recently changed its rules.
Some states open their filing season before the IRS does, while others wait until the federal season opens. If you file in a state with an earlier important date, you may need to file state taxes before you can file federal taxes. State tax software usually handles both returns at once, so you can file them together once the IRS opens.
Common mistakes to avoid during tax season
Do not file before you have all your documents. Filing with incomplete information means you will have to amend your return later, which delays any refund. Wait until you have your W-2, all 1099s, and records of deductions before you file.
Do not ignore notices from the IRS. If the IRS sends you a letter about your return, respond within the timeframe it gives. Ignoring notices can result in additional penalties and interest.
Do not claim deductions you cannot document. Keep receipts and records for at least three years in case the IRS asks questions. Claiming expenses without proof is a common audit trigger.
Do not file multiple returns for the same year. If you file electronically and then file again by mail, the IRS will reject one of them and may assess penalties. File once and wait for confirmation before taking any other action.
Frequently Asked Questions
Can I file my taxes before the IRS officially opens?
You can prepare your return and enter information into tax software before the IRS opens, but you cannot file electronically until the official opening date. Paper returns can be mailed anytime, but the IRS will not process them until after the season opens. Filing early by mail means a longer wait for processing.
What if I do not have all my documents by the time the IRS opens?
You do not have to file when ready. Wait until you have all your W-2s and 1099s, which should arrive by January 31. If a document arrives after you file, you can amend your return using Form 1040-X. Filing early is better than filing incomplete, even if it means waiting a few weeks.
How long does it take to get a refund after I file?
If you file electronically early in the season and choose direct deposit, refunds typically arrive within two to three weeks. Filing later in the season or choosing a paper check can extend this to four to six weeks or longer. The IRS provides an estimated date when you file.
Do I need to file if I did not earn much money?
It depends on your income level and filing status. The IRS sets a threshold each year—if your income is below it, you are not required to file. However, filing may still be worth it if you paid taxes through withholding or are owed a refund. Check the IRS website for the current threshold for your situation.
What if I owe taxes instead of getting a refund?
You can pay online through the IRS website, by phone, or by mail when you file. The IRS also offers payment plans if you cannot pay the full amount by April 15. Setting up a payment plan avoids some penalties, though you will still owe interest on the unpaid balance.