The IRS opens its filing season in late January most years

The IRS typically begins accepting tax returns in late January or early February. The exact date shifts slightly year to year depending on when the agency finishes testing its systems and preparing for the volume of returns. For the 2024 tax year, the IRS started accepting returns on January 29, 2024. For 2025 returns, filing opened on January 27, 2025.

The opening date applies to all filing methods — electronic filing, paper returns, and returns prepared by tax professionals. You can file before the official opening date, but the IRS will not process your return until after that date arrives. If you file early, your return sits in a queue and processes once the season officially begins.

The filing important date itself is separate from the opening date. Returns are due by April 15 of the following year, unless that date falls on a weekend or holiday. The IRS occasionally grants extensions to the entire country if a major disaster occurs, but this is rare.

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 file your return before the season opens, but the IRS will not process it until after the official start date.
  • The filing important date is April 15 of the following year, which is separate from when the IRS begins accepting returns.
  • The IRS publishes the opening date on its website and through press releases, so you can confirm the date before you prepare your return.

How to find the exact opening date for this year

The IRS announces the filing season opening date in the fall, usually in October or November. You can find this date on the official IRS website at irs.gov by searching for "filing season" or looking in the news section. The agency also sends out press releases that news outlets pick up, so a straightforward search for "IRS filing season 2025" (or whatever year you need) will show you the date.

Tax software companies like TurboTax, H&R Block, and TaxAct also display the opening date prominently when you log in during the off-season. If you work with a tax professional, they will know the date and can tell you when to expect your return to be processed.

What happens if you file before the season opens

Filing before the official opening date does not cause problems. Your return will be accepted by the IRS system, but it will not move into the processing queue until after the season begins. This means your refund, if you are owed one, will not arrive until after processing starts.

Some tax software will warn you that the IRS is not yet accepting returns and ask if you want to proceed. You can choose to file anyway — the return will straightforward wait. This can be useful if you want to get your paperwork done early and know your refund will arrive a few weeks later.

Why the IRS does not open earlier

The IRS needs time after the end of the tax year to prepare its systems. Employers, banks, and other organizations must send out tax documents like W-2s and 1099s by January 31. The IRS waits until after that important date so it can cross-check the information you report against what employers and financial institutions report about you.

The agency also uses the time between January 1 and the filing season opening to test its systems, train staff, and prepare for the surge in returns. The IRS processes millions of returns in a short window, so the preparation period is necessary to handle that volume without errors or delays.

What to do while you wait for the season to open

Gather your documents now rather than waiting until the season opens. You will need your W-2 forms from your employer, 1099 forms for any other income, receipts for deductions you plan to claim, and records of estimated tax payments if you made any. Having these ready means you can file within days of the season opening, which speeds up your refund.

If you are unsure whether you need to file at all, the IRS has an interactive tool on irs.gov that walks you through questions about your income and filing status. You can use this tool anytime, even before the season opens, to determine whether you have a filing requirement.

How long processing takes after you file

The IRS aims to process most returns within 21 days of receiving them. In practice, returns filed early in the season often process faster because the IRS is less backlogged. Returns filed closer to April 15 may take longer, especially if they require manual review.

If you file electronically and claim a refund, the IRS will deposit the money into your bank account or send a check, depending on what you choose. Paper returns take longer to process — the IRS estimates 4 to 6 weeks for paper returns even after the season opens.

Frequently Asked Questions

Can I file my taxes before January 27?

You can prepare and submit your return before the IRS filing season opens, but the IRS will not process it until after the official start date. Your return will sit in the system until processing begins. This does not hurt anything — your refund straightforward arrives a few weeks later than if you filed on the opening day.

What if I file on January 27 but my W-2 has not arrived yet?

You can file without your W-2 if you know your income and tax withholding amounts. The IRS will cross-check your return against the W-2 your employer sends in later. If the numbers match, no problem. If they do not match, the IRS will contact you to correct the return.

Does filing early get me a bigger refund?

No. Your refund amount is based on your income, deductions, and tax withholding — not on when you file. Filing early straightforward means you receive your refund sooner, not that the refund is larger.

What if April 15 falls on a weekend?

If April 15 falls on a Saturday or Sunday, the important date moves to the next business day. If April 15 is a Saturday, the important date becomes Monday, April 17. If it is a Sunday, the important date becomes Monday, April 16. The IRS website will confirm the exact important date each year.

Can I file my taxes on my phone?

Yes. Most major tax software companies offer mobile apps that let you file from your phone. The process is the same as filing on a computer — you enter your information, review it, and submit. Make sure you have all your documents available before you start.