The IRS began accepting 2024 tax returns on January 27, 2025
The IRS opens its filing season on a set date each year, and for the 2024 tax year, that date was January 27, 2025. This is when the IRS systems go live to receive returns filed electronically or by mail. If you file before this date, the IRS will reject your return — it cannot process a 2024 return before the season officially opens, even if you have all your documents ready.
The filing season runs through April 15, 2025, which is the important date to file or request an extension. The IRS does not grant automatic extensions; you must file Form 4868 by April 15 to get until October 15 to file your actual return. If you miss both dates without filing, penalties and interest begin to accrue.
Key Takeaways
- The 2024 tax year filing season opened January 27, 2025, and you cannot file before that date no matter how early you have your documents.
- The important date to file or request an extension is April 15, 2025; filing Form 4868 by that date gives you until October 15 to submit your return.
- E-filed returns are processed faster than paper returns, typically within 21 days if there are no errors or missing information.
- The IRS publishes a yearly opening date in advance so you can plan when to gather documents and file, but the date does not change year to year by more than a few days.
Why the IRS does not open filing season until late January
The IRS waits until late January because employers and financial institutions need time to send you the documents you need to file. Your employer must send your W-2 by January 31; banks and brokerages must send 1099s by the same date. If the IRS opened filing season in early January, most people would not yet have these forms and would have to file incomplete returns or wait anyway.
The delay also gives the IRS time to update its systems after the previous year's filing season ends and to incorporate any new tax law changes that took effect for the current year. Congress sometimes passes tax legislation in late December or early January, and the IRS needs weeks to reprogram its systems to handle those changes.
What documents you need before you file
Gather these documents before January 27, so you are ready to file as soon as the season opens:
- W-2 forms from every employer you worked for in 2024. Your employer must send this by January 31.
- 1099 forms if you received interest, dividends, freelance income, or other non-wage income. Banks and brokerages must send these by January 31.
- 1098 forms if you paid mortgage interest or student loan interest. Lenders send these by January 31.
- Proof of health insurance or Form 1095-B/1095-C if required. This shows you had coverage or claimed an exemption.
- Receipts for deductions if you itemize: medical expenses, charitable donations, property taxes, state income taxes, or mortgage interest.
- Last year's tax return for reference, especially if your situation has not changed much.
You do not need to wait for all these documents to arrive before you start preparing your return. You can gather W-2s and 1099s as they arrive in your mail or email, and most tax software lets you enter them as you receive them. If a form arrives after you file, you can file an amended return (Form 1040-X) later.
E-filing versus mailing your return
E-filing is faster and more reliable than mailing a paper return. An e-filed return is typically processed within 21 days if there are no errors or missing information. A mailed return can take 4 to 6 weeks or longer, especially if the IRS has a backlog.
E-filing also gives you when ready confirmation that the IRS received your return. With a paper return, you have no proof of receipt unless you pay for certified mail. If the IRS loses your paper return, you have to prove you sent it and file again.
Most people e-file through tax software (TurboTax, H&R Block, TaxAct, FreeTaxUSA) or through a tax preparer. The IRS also offers free e-filing through IRS Free File if your income is below a certain threshold (this varies by year and provider). You cannot e-file directly through the IRS website; you must use approved software or a preparer.
What happens if you file after April 15
If you do not file by April 15 and did not file Form 4868 to request an extension, you owe a failure-to-file penalty. This penalty is usually 5% of the unpaid tax for each month your return is late, up to 25% total. You also owe interest on any tax you owe, calculated daily from April 15 until you pay.
If you are owed a refund, there is no penalty for filing late — you straightforward lose the time value of that refund. But if you owe tax, the penalties and interest add up quickly. Filing Form 4868 by April 15 stops the failure-to-file penalty, even if you do not actually file your return until October 15.
If you cannot file by October 15 either, contact the IRS when ready. You may be able to request an additional extension or set up a payment plan, but you must take action before the important date passes.
How to file as soon as the season opens
If you want to file on or shortly after January 27, have your documents and tax software ready before that date. Here is the order to follow:
- Gather your W-2s, 1099s, and any other income documents as they arrive in January.
- Choose tax software or a tax preparer. If you use software, read and install it before January 27.
- On January 27 or later, enter your information into the software or give it to your preparer.
- Review your return for errors: check that all income is reported, that your filing status is correct, and that you have claimed all deductions you are may have access to to.
- E-file your return. The software will submit it to the IRS electronically.
- Keep your confirmation number and a copy of your return for your records.
Do not rush through the review step. A mistake on your return can delay your refund or trigger an audit. Take time to make sure the numbers are right before you submit.
Refund timing after you file
If you e-file and are owed a refund, the IRS typically issues it within 21 days. If you choose direct deposit (which is faster than a check), the refund usually lands in your bank account within that window. If you request a check, add a few extra days for mail delivery.
Some refunds take longer. If the IRS needs to verify information on your return — for example, if you claimed the Earned Income Tax Credit or the Child Tax Credit — processing can take 6 to 8 weeks or more. The IRS will contact you if it needs additional information.
You can track your refund status using the IRS "Where's My Refund?" tool on the IRS website. This tool updates once per day and shows you whether your return has been received, is being processed, or has been approved for refund.
Frequently Asked Questions
Can I file my 2024 return before January 27, 2025?
No. The IRS will reject any 2024 return filed before January 27, 2025. You must wait until the filing season officially opens. If you try to file early through tax software, the software will not allow you to submit it to the IRS.
What if I do not have all my documents by January 27?
You can file without all your documents and amend your return later if needed. However, if you are missing a W-2 or 1099 that reports income, you should wait for it to arrive before filing. Filing without reported income can trigger an IRS notice later.
Is there a penalty for filing too early in the season?
No penalty exists for filing early in the season — only for filing late. Once January 27 arrives, you can file any time before April 15 without penalty. Filing early can actually help you get your refund sooner.
Do I have to file on April 15 if I requested an extension?
No. If you filed Form 4868 by April 15, you have until October 15 to file your actual return. However, if you owe tax, you should pay as much as you can by April 15 to reduce interest charges.
What if April 15 falls on a weekend or holiday?
The IRS moves the important date to the next business day. For 2025, April 15 is a Tuesday, so the important date is April 15. If April 15 were a Saturday, the important date would move to Monday, April 17. The IRS announces any important date changes on its website in advance.