The IRS opens its filing season in late January or early February

The IRS does not accept tax returns before a specific date each year. For the 2024 tax year (returns filed in 2025), the IRS began accepting returns on January 27, 2025. The opening date shifts slightly year to year because the IRS coordinates with state tax agencies and needs time to update systems after the prior year closes.

You can prepare your return before this date — gather documents, use tax software, work with a preparer — but the IRS will not receive it until the filing season officially opens. If you submit electronically before the start date, the software will hold it and transmit it automatically when the window opens. If you mail a paper return early, it will sit in a processing center until the season begins.

The filing season runs through April 15 unless that date falls on a weekend or holiday, in which case the important date moves to the next business day. For 2025, the important date is April 15. Some states have different important date, so check your state's rules if you file there separately.

Key Takeaways

  • The IRS opens filing season in late January or early February each year; for 2025 it opened January 27.
  • You can prepare your return before the season opens, but the IRS will not process it until the official start date.
  • The filing important date is April 15 (or the next business day if that falls on a weekend), and filing early does not change your important date.
  • E-filed returns are processed faster than paper returns, and the IRS typically issues refunds within 21 days of acceptance for electronic filers.
  • If you cannot file by April 15, you can request an automatic six-month extension, but it extends only the filing important date, not the payment important date.

Why the IRS does not open earlier

The IRS needs time after December 31 to receive final documents from employers, financial institutions, and other sources. W-2 forms must reach employees by January 31, and 1099 forms (for interest, dividends, self-employment income, and other sources) have similar important date. The IRS waits for these documents to arrive and for employers to file them with the agency before opening the system to individual filers.

The agency also uses the gap to test systems, update software for new tax law changes, and coordinate with state revenue departments so that federal and state filing systems open around the same time. A misaligned opening creates confusion and support calls.

What happens if you file before the season opens

If you submit an electronic return before the IRS opens, your tax software will queue it and send it automatically on the first day of the season. You will see a confirmation that it was accepted on that date, not the date you prepared it. This is normal and does not delay your refund.

If you mail a paper return before the season opens, it will be received and logged by date received, but processing will not begin until the season starts. Mailed returns take longer to process than electronic ones — typically 4 to 8 weeks instead of 21 days — so filing early by mail does not save time.

How to find the exact opening date each year

The IRS announces the filing season opening date in November of the prior year. You can find it on IRS.gov under "Filing Season" or check the IRS's social media accounts. Tax software providers also display the opening date prominently when you launch their programs in January.

If you work with a tax preparer or CPA, they will know the date and will tell you when to bring documents. If you file on your own, set a reminder for late January to check the IRS website or your software.

Filing early versus filing on time

Filing as soon as the season opens has real advantages if you expect a refund. The IRS processes returns in the order received, and filing in late January or early February means your refund is issued sooner — often by mid-February or early March. If you wait until March or April, refunds take longer because the volume is higher.

Filing early also reduces the window for identity theft. The sooner your legitimate return is in the IRS system, the harder it is for someone else to file a fraudulent return using your Social Security number. If you owe taxes instead of receiving a refund, there is no advantage to filing early, but there is no disadvantage either — you still owe by April 15 regardless of when you file.

What to do if you are not ready by April 15

You can request an automatic extension of time to file by submitting Form 4868 to the IRS. This extends your filing important date to October 15 (six months later). You do not need a reason, and the IRS grants it automatically if you submit the form on time.

Important: an extension to file is not an extension to pay. If you owe taxes, they are due April 15 even if you file in October. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you filed an extension. To avoid penalties, estimate what you owe and pay it by April 15, then file your return later if needed.

State filing seasons and important date

Most states open their filing seasons around the same time as the IRS, but a few have different dates or rules. Some states do not have income tax at all. If you file in multiple states, check each state's revenue department website for its opening date and important date.

If you file federal and state returns together through one tax software, the software will hold both until the federal season opens, then transmit both. If you file state separately, you may be able to file state before federal, depending on your state.

Frequently Asked Questions

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

You can prepare your return and submit it to your tax software or preparer, but the IRS will not accept it until the official opening date. Electronic submissions will be queued and sent automatically when the season opens. Paper returns mailed early will be received but not processed until the season begins.

What if I file before January 27 and the IRS opens on a different date next year?

The opening date changes slightly each year, so check the IRS website in November for the exact date. Your tax software will display the current year's opening date and will not let you submit before it. If you are filing on paper, call the IRS or check IRS.gov to confirm the date before mailing.

Does filing early get me a bigger refund?

No. Your refund amount is determined by your income, deductions, and withholding, not by when you file. Filing early means you receive your refund sooner, but the amount stays the same.

What if I miss the April 15 important date?

You will owe penalties and interest on any unpaid taxes. You can file Form 4868 to extend your filing important date to October 15, but this does not extend the payment important date. If you owe, pay by April 15 to avoid penalties, then file your return later if you need more time.

Can I file state taxes before federal taxes?

It depends on your state. Most states open around the same time as the IRS. Some allow state filing before federal. Check your state's revenue department website or ask your tax preparer.