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

The Internal Revenue Service opens its filing season each year on a set date, and for 2025 that date is Monday, January 27. This is when the IRS systems go live and can receive returns for the 2024 tax year. If you file electronically through tax software or a tax professional, your return can be transmitted starting that morning. If you file by mail, you can send your return anytime, but the postmark date matters for the April 15 important date.

The filing season runs from January 27 through April 15, 2025. April 15 is the important date to file your return or request an extension. The IRS does not grant automatic extensions — you must file Form 4868 by April 15 to get six additional months, moving your important date to October 15, 2025.

Key Takeaways

  • Electronic filing opens January 27, 2025, and is the fastest way to file and receive a refund.
  • The important date to file or request an extension is April 15, 2025; there is no automatic extension.
  • If you mail a paper return, the postmark date must be on or before April 15 to meet the important date.
  • The IRS typically processes refunds within 21 days for electronic returns, but can take longer if your return requires review.

Why the IRS opens on January 27 instead of earlier

The IRS does not open filing season until late January because employers and financial institutions need time to send out tax documents. W-2 forms from employers must be mailed by January 31, and 1099 forms (for interest, dividends, freelance income, and other sources) must arrive by the same date. The IRS waits a few days after that important date to may support most taxpayers have received their documents before filing opens.

If you file before you have received all your documents, you may have to file an amended return later. This creates extra work and delays your refund. Waiting until you have your W-2s and 1099s in hand is the safer approach, even though you could technically file as soon as January 27.

Electronic filing versus mailing a paper return

Electronic filing is faster and more reliable. When you file electronically through tax software, a tax professional, or the IRS Free File program, your return is transmitted directly to the IRS and processed within days. The IRS typically issues refunds within 21 days for electronic returns, though some returns take longer if they are selected for review.

If you mail a paper return, the IRS must receive it, open it, scan it, and enter the data by hand. This process takes weeks or months. Your refund will be delayed significantly compared to electronic filing. The postmark date on the envelope is what counts — if the postmark shows April 15 or earlier, the IRS considers it timely filed, even if it arrives weeks later.

How to file before April 15 if you need more time

If you cannot gather your documents or complete your return by April 15, you can request an extension using Form 4868. You must file this form by April 15 — the extension itself does not extend the important date to request it. Filing Form 4868 gives you until October 15, 2025 to file your actual return.

An extension to file is not an extension to pay. If you owe taxes, the IRS expects payment by April 15 even if you file an extension. If you cannot pay the full amount, you can pay what you can and request a payment plan. Interest and penalties explore to unpaid taxes after April 15, so paying something is better than paying nothing.

What to have ready before January 27

Gather your W-2 forms from all employers, your 1099 forms for other income, and records of deductions or credits you plan to claim. If you are itemizing deductions instead of taking the standard deduction, collect receipts for medical expenses, property taxes, mortgage interest, charitable donations, or other deductible expenses. If you have dependents, have their Social Security numbers ready.

If you received unemployment benefits, a stimulus payment, or made estimated tax payments during the year, have those documents available. If you sold a home, inherited money, or had other major financial events, gather the paperwork related to those as well. The more organized you are before you start, the faster the filing process goes.

Where to file your return

The IRS Free File program offers free tax software to households earning below a certain income threshold — the income limit changes each year. You can find the current list of participating software companies on the IRS website at IRS.gov/freefile. These programs walk you through the return step by step and file electronically for free.

If your income is above the Free File threshold, you can purchase tax software from companies like TurboTax, H&R Block, or TaxAct, or you can hire a tax professional such as a CPA or enrolled agent. You can also file a paper return by mail, though this is the slowest option. The address to mail your return depends on your state and whether you owe taxes or expect a refund — check the IRS website for the correct address for your situation.

What happens after you file

Once you file electronically, the IRS sends you an acknowledgment within 24 hours confirming receipt. This does not mean your return is approved — it means the IRS received it. The IRS then processes your return, checks it for errors, and calculates your refund or balance due.

You can track the status of your return using the IRS Where's My Refund tool on IRS.gov, available 24 hours a day. This tool shows whether the IRS has received your return, is processing it, or has issued your refund. If there is a problem with your return, the IRS will mail you a notice. Do not call the IRS unless you receive a notice asking you to contact them.

Frequently Asked Questions

Can I file my 2025 return before January 27?

No. The IRS systems do not accept returns before January 27, 2025. If you try to file through tax software before that date, the software will hold your return and transmit it automatically on January 27. You cannot mail a paper return and have it processed before the season opens, either.

What if I miss the April 15 important date?

If you do not file by April 15 and did not request an extension, the IRS charges a failure-to-file penalty on top of any taxes you owe. If you owe taxes, penalties and interest accrue daily. 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.

Do I have to file if I did not earn much money?

It depends on your income and filing status. The IRS publishes income thresholds each year — if your income is below the threshold for your situation, you are not required to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Check the IRS website for the current thresholds for 2024 income.

How long does it take to get a refund?

The IRS typically issues refunds within 21 days for electronic returns. Some returns take longer if they are selected for review or if there are errors. You can check the status using the Where's My Refund tool. Paper returns take much longer — often two to three months or more.

Can I file my return if I have not received all my documents yet?

You can file, but you may have to file an amended return later if information on a document differs from what you reported. It is safer to wait until you have all your W-2s and 1099s. If you are close to the April 15 important date and still waiting, file an extension instead of rushing.