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 the IRS coordinates the opening with state tax agencies and needs time to update its systems after the previous tax year closes. For the 2024 tax year, the IRS started accepting returns on January 29, 2024. For 2025 tax returns, the IRS announced it would begin accepting returns on January 27, 2025.

You do not have to wait for the IRS to announce the opening date to prepare. You can gather documents, organize receipts, and work with a tax professional weeks in advance. Many people file their returns within the first few weeks of the season opening, which can mean faster refunds if you are due money back.

Key Takeaways

  • The IRS opens its filing season in late January most years, with the exact date announced in the fall of the previous year.
  • You can prepare your return and gather documents before the filing season opens, even though you cannot submit it to the IRS yet.
  • Filing early in the season can result in a faster refund, though the IRS processes returns throughout the spring.
  • The filing important date is April 15 each year unless that date falls on a weekend or holiday, in which case it moves to the next business day.
  • State tax returns often open on different dates than federal returns, so check your state's tax agency website for that timeline.

Why the IRS does not open on January 1

The IRS waits until late January to open the filing season because it needs time to process the previous year's returns and update its computer systems. Tax forms and instructions also have to be finalized by the Treasury Department and Congress, which sometimes happens later than expected. The IRS coordinates with state tax agencies so that both federal and state systems are ready at roughly the same time, though state dates can vary.

Weather and staffing also play a role. The IRS has offices across the country, and opening the season in late January gives the agency time to prepare its workforce and may support phone lines and online systems can handle the volume of returns coming in.

How to prepare before the filing season opens

Gather your documents as soon as you receive them, rather than waiting for the IRS to open. Your employer should send you a W-2 form by January 31 each year. Banks and investment firms send 1099 forms (for interest, dividends, or other income) by the same date. If you are self-employed, collect receipts and records of income and expenses throughout the year so you have them ready.

Organize documents by category: income, deductions, credits, and any tax payments you made during the year. If you use tax software or work with a tax professional, you can often enter this information before the filing season opens. The software will hold your return and let you submit it the moment the IRS begins accepting returns.

Filing early versus filing closer to the important date

Filing early in the season has real advantages. If you are due a refund, the IRS typically processes returns filed in February faster than those filed in March or April. Early filers also avoid the rush, which means fewer delays if there are questions about the return. If you owe taxes, filing early gives you more time to arrange payment before the April 15 important date.

The trade-off is that filing early means you have less time to gather documents if you are still waiting for forms from employers or financial institutions. If you file before you have received all your forms, you may have to file an amended return later. Most people find it worth waiting a few days after the filing season opens to may support they have everything on hand.

State tax return important date and opening dates

Most states follow the federal April 15 important date, but some have different dates. A few states do not have an income tax at all. State filing seasons also open on different dates than the federal season. Some states open in early January, while others wait until the federal season opens or even later. Check your state's tax agency website for the specific opening date and important date in your state.

If you file federal and state returns, you do not have to file them on the same day. Many people file federal first and then file state separately, especially if they are waiting for state-specific forms or information.

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 for paying 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 an extension to file. Request an extension using Form 4868, which you can file electronically through tax software or by mail.

If you are due a refund, there is no penalty for filing late. However, the IRS will not process your refund until it receives your return, so filing late means waiting longer for your money.

How to file once the season opens

Once the IRS announces the filing season is open, you can submit your return through several routes. Tax software (such as TurboTax, H&R Block, or the IRS Free File program) lets you file electronically, which is the fastest way to get your return processed. You can also file by mail using paper forms, though this takes longer. If you work with a tax professional, they will handle filing on your behalf once you have provided all necessary documents.

Electronic filing typically results in faster refunds and fewer errors because the software catches common mistakes before submission. The IRS accepts electronic returns 24 hours a day, 7 days a week during the filing season, so you can file at any time that works for you.

Frequently Asked Questions

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

No, the IRS will not accept returns before the official opening date. However, you can prepare your return using tax software and have it ready to submit the moment the season opens. Some software lets you file and hold the return until the IRS is ready to receive it.

What if I have not received all my tax forms by the time the filing season opens?

You can file with the forms you have and file an amended return later once you receive the missing documents. Alternatively, you can wait a few days or weeks for the forms to arrive before filing. There is no penalty for filing late if you are due a refund.

Does the filing season opening date change every year?

Yes, the opening date shifts slightly each year, usually falling between late January and early February. The IRS announces the date in the fall of the previous year. Check the IRS website or your state tax agency website for the current year's opening date.

What is the difference between the filing season opening and the tax important date?

The filing season opening is when the IRS begins accepting returns. The tax important date (usually April 15) is the last day you can file without requesting an extension. You have several months between these two dates to file your return.

Do I have to file my state taxes on the same day as my federal taxes?

No, state and federal returns are separate. You can file federal first and state later, or vice versa. State filing seasons and important date also differ by state, so check your state's tax agency for those dates.