The IRS will begin accepting 2025 tax returns on January 27, 2025

The Internal Revenue Service opens its filing season on January 27, 2025, and that is when tax software, tax preparers, and the IRS itself will start receiving returns for the 2024 tax year. You cannot file before that date — the IRS systems will reject any return submitted earlier. If you file on January 27 or shortly after, expect processing to take three to five weeks for a refund by direct deposit, or longer if you claim the Earned Income Tax Credit or Child Tax Credit.

The filing important date itself is April 15, 2025. You do not have to file on the first day; you have until mid-April. Filing early does matter if you expect a refund and need the money soon, or if you owe and want to delay payment. Filing late — after April 15 — triggers penalties and interest on any tax you owe, though the IRS will not penalize you for filing a return that shows you overpaid.

Key Takeaways

  • The IRS accepts 2025 returns starting January 27, 2025, and the important date to file is April 15, 2025.
  • Refunds by direct deposit usually arrive within three to five weeks of acceptance, but credits like the Earned Income Tax Credit can add two to four weeks.
  • You can file through tax software, a tax preparer, or by mail, and the method you choose does not change the important date.
  • If you owe tax and cannot pay by April 15, you can request a payment plan from the IRS to avoid additional penalties.
  • Filing early is optional but useful if you need a refund quickly or want to claim a refundable credit.

Why the IRS does not open earlier

The IRS needs time after the calendar year ends to prepare its systems and receive documents from employers and financial institutions. W-2 forms from your employer and 1099 forms from banks, brokerages, and other payers are due to the IRS by January 31, and the agency uses late January to load that data into its matching systems. If you filed before that data arrived, the IRS would have no way to verify your income against what your employer reported.

The January 27 start date also gives the IRS a buffer. If employers submit W-2s late — which happens every year — the IRS can still process returns filed in early February without creating a backlog. The agency publishes the opening date in the fall of the prior year, so you can plan ahead.

How long refunds take after you file

If you file electronically and choose direct deposit, the IRS aims to deposit your refund within 21 days of accepting your return. In practice, most refunds arrive within three to five weeks. The clock starts when the IRS accepts your return, not when you submit it — acceptance usually happens within 24 hours of submission through tax software.

Refunds take longer if you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). The IRS is required by law to hold these returns until mid-February to prevent fraud, so even if you file on January 27, your refund will not arrive before mid-February if you claim either credit. After mid-February, processing resumes and typically takes two to four additional weeks.

Paper returns take much longer — usually eight to twelve weeks — because the IRS must scan and manually enter the data. If you owe tax instead of receiving a refund, there is no timeline; you straightforward owe by April 15.

Filing methods and whether they affect the important date

You have three ways to file: electronically through tax software, through a tax preparer or CPA, or by mailing a paper return. The April 15 important date applies to all three methods. A paper return postmarked by April 15 counts as timely, even if it arrives at the IRS in May. An electronic return submitted by 11:59 p.m. Eastern time on April 15 also counts as timely.

Electronic filing is faster and more accurate because the software catches math errors and missing information before submission. Tax software ranges from free (if your income is below a certain threshold) to $120 or more for complex returns. Tax preparers charge by the hour or by return complexity, typically $150 to $500 for a straightforward return. Paper filing is free but slow and error-prone.

What to do if you cannot pay by April 15

If you owe tax and do not have the money by April 15, file your return anyway. Filing on time stops the failure-to-file penalty, which is larger than the failure-to-pay penalty. You will owe interest on the unpaid balance, but the interest rate is lower if you set up a payment plan with the IRS.

The IRS offers a short-term extension (up to 120 days) and a long-term installment agreement (monthly payments over several years). You can request either through the IRS website, by phone, or through your tax preparer. The IRS charges a setup fee for installment agreements, usually $31 to $225 depending on the method you use to set up the plan.

Extensions if you need more time to file

You can request an automatic six-month extension to file — moving your important date from April 15 to October 15 — by submitting Form 4868 to the IRS. This extension gives you time to gather documents or work with a preparer, but it does not extend the important date to pay tax you owe. If you owe, you still must pay by April 15 or face interest and penalties on the unpaid amount.

The extension is automatic; the IRS will grant it as long as you submit the form by April 15. You can file the form electronically through tax software or by mail. If you file an extension, you still must file your actual return by October 15, or the failure-to-file penalty resumes.

Documents you will need before January 27

Gather your W-2 forms from each employer by early January. Employers must send W-2s by January 31, but many send them earlier. If you are self-employed, you will need records of income and business expenses. If you have investment income, you will need 1099 forms from your bank or brokerage — these are also due by January 31.

Have your prior-year tax return handy for reference, and collect receipts for any deductions you plan to claim — mortgage interest statements, property tax records, charitable donation records, or medical expense receipts. If you received unemployment benefits, student loan interest statements, or education credits, gather those documents too. You do not submit these documents with your return, but you need them to fill out the forms accurately.

Frequently Asked Questions

Can I file my 2025 return before January 27?

No. The IRS will not accept any 2025 return before January 27, 2025. Tax software will reject early submissions, and paper returns postmarked before that date will be returned. You can prepare your return in advance, but you cannot submit it until the filing season opens.

How do I know if my refund was accepted by the IRS?

If you filed electronically, you will receive an acceptance confirmation within 24 hours through your tax software or email. The IRS also offers a free tool called "Where's My Refund?" on its website where you can enter your Social Security number and refund amount to check status. Paper returns do not generate a confirmation, so keep a copy for your records.

What happens if I file after April 15?

You will owe a failure-to-file penalty on any tax you owe, calculated as a percentage of the unpaid amount per month. The penalty is 5 percent per month, up to 25 percent total. If you are owed a refund, there is no penalty for filing late, but you lose the refund if you do not file within three years of the important date.

Do I need to file if I did not earn much income?

It depends on your income and filing status. The IRS publishes income thresholds each year — for 2024, a single person under 65 with less than roughly $14,000 in income usually does not have to file. However, if you had taxes withheld from paychecks or are owed a refundable credit like the Earned Income Tax Credit, you should file to get your money back, even if you are below the threshold.

Can I file my return on my phone?

Yes, most tax software offers mobile apps where you can enter information and file directly from your phone. The process is the same as filing on a computer — you answer questions, review your return, and submit electronically. Make sure you have your documents handy and a find internet connection before you start.