The IRS begins accepting 2025 tax returns on January 27, 2025

The Internal Revenue Service opens its filing season each year on a set date, and for the 2025 tax year, that date is January 27, 2025. This is when the IRS systems go live to receive returns for income earned in 2024. You can file before January 27, but the IRS will not process your return until that date — it will sit in a queue.

The filing season runs through April 15, 2025, which is the important date to file or request an extension. If you file before January 27, you will not receive your refund any faster, so there is no advantage to submitting early unless you have a specific reason (such as needing to file to claim a refund-dependent credit).

Key Takeaways

  • The IRS begins processing 2025 returns on January 27, 2025, even though you can file before that date.
  • Filing before January 27 does not speed up your refund — the IRS will not process your return until the season opens.
  • The filing important date is April 15, 2025, unless you request an extension, which moves the important date to October 15, 2025.
  • E-filed returns are processed faster than paper returns, typically within 21 days if there are no issues.
  • You will need your 2024 W-2s, 1099s, and other income documents before you file, and employers must send W-2s by January 31, 2025.

Why the IRS does not open earlier

The IRS delays the start of filing season to give employers and financial institutions time to send out tax documents. W-2s must be delivered to employees by January 31, 2025, and 1099s (for freelance income, investment income, and other non-wage earnings) have varying important date that fall between late January and early February. If the IRS opened on January 1, most people would not yet have the documents they need to file accurately.

The delay also gives the IRS time to update its systems and test them for security and accuracy. The agency processes over 150 million returns per year, so the ramp-up period is necessary to prevent system failures and fraud.

What happens if you file before January 27

You can prepare your return and submit it to the IRS before January 27, but it will not be processed until that date. Your tax software will allow you to file, and your return will be accepted into the IRS system, but processing will not begin. This means your refund will not be issued any sooner than if you filed on January 27 itself.

The only reason to file before the season opens is if you need to file to claim a refundable credit that requires a filed return (such as the Earned Income Tax Credit or Child Tax Credit) and you need that refund by a certain date. Even then, filing on January 27 is usually sufficient.

How long refunds take after you file

The IRS aims to issue refunds within 21 days of accepting your return, but this timeline applies only to e-filed returns with no errors or missing information. Paper returns take much longer — typically 4 to 6 weeks or more. If your return is flagged for review (for example, if you claim a large deduction or if there is a mismatch between your return and a W-2), the refund will be delayed.

You can check the status of your refund using the IRS Where's My Refund tool on IRS.gov, which updates once per day. Do not contact the IRS before 21 days have passed unless your return was filed more than 21 days ago and the tool shows no status.

Documents you need before filing

Gather your income documents before you file. For wage income, you need your W-2 from each employer. For self-employment income, you need records of income and expenses. For investment income, you need 1099-INT (interest), 1099-DIV (dividends), and 1099-B (brokerage sales). For other income, you may receive 1099-MISC, 1099-NEC, or other 1099 forms depending on the source.

Employers must send W-2s by January 31, 2025. Most 1099s are due by January 31 as well, though some (such as 1099-B for brokerage transactions) may arrive later. If you do not receive a document by early February, contact the issuer directly — do not wait for the IRS to contact them on your behalf.

Filing options and timelines

You have three main filing routes: e-file through tax software, e-file through a tax professional, or file a paper return. E-filing is fastest and most accurate because the software checks for errors before submission. Tax professionals can e-file on your behalf and often catch deductions you might miss. Paper returns are the slowest option and are prone to processing delays.

If you use tax software, you can file as soon as you have your documents, even before January 27. The software will hold your return and submit it automatically on January 27 or when you choose to send it. If you use a tax professional, they can prepare your return early and file it on January 27 as well.

Requesting an extension if you are not ready

If you cannot file by April 15, 2025, you can request an automatic extension by filing Form 4868 with the IRS. This moves your filing important date to October 15, 2025. You do not need a reason to request an extension — it is automatic if you file the form on time.

Important: an extension to file is not an extension to pay. If you owe taxes, they are due on April 15 even if you file the extension. You will owe interest and penalties on any unpaid balance after April 15, so estimate your tax liability and pay what you expect to owe by the original important date if possible.

Frequently Asked Questions

Can I file my 2025 return before January 27?

You can prepare and submit your return before January 27, but the IRS will not process it until that date. Filing early does not speed up your refund. If you have all your documents and want to file early, you can, but there is no tax advantage to doing so.

What if I do not receive my W-2 by January 31?

Contact your employer directly and ask them to send it. If they do not respond, you can file using an estimate of your income and file an amended return later when you receive the W-2. You can also contact the IRS for help, but this takes time — it is faster to push your employer first.

Will my refund be faster if I file on January 27 instead of February?

No. The IRS processes returns in the order they are received after January 27, so filing on the first day does not move you ahead of the queue. File when you have all your documents and are ready, not based on the opening date.

What if I owe taxes instead of getting a refund?

You still need to file by April 15, 2025, even if you owe. You can pay in full when you file, set up a payment plan, or request an extension to file (though you still owe interest on any unpaid balance after April 15). The IRS offers payment plans for balances over $25,000 in some cases.

Can I file a paper return instead of e-filing?

Yes, but paper returns take much longer to process — typically 4 to 6 weeks or more. E-filing is faster, more find, and less prone to errors. If you must file on paper, mail it to the address shown in the Form 1040 instructions for your state.