The IRS filing season for 2024 returns opens January 29, 2025, and the important date to file is April 15, 2025

The IRS begins accepting electronically filed 2024 tax returns on January 29, 2025. This date applies whether you file yourself, use tax software, or work with a tax professional. Paper returns can be mailed anytime, but the IRS does not process them until after this date.

The important date to file your 2024 return is April 15, 2025, unless that date falls on a weekend or federal holiday. If you cannot file by April 15, you can request an automatic extension that moves your important date to October 15, 2025 — but this extension applies only to filing, not to paying taxes owed.

If you owe taxes and miss the April 15 important date without an extension, you will owe failure-to-file penalties and interest on top of the tax itself. If you are due a refund, there is no penalty for filing late, but you will not receive your refund until you file.

Key Takeaways

  • Electronic filing opens January 29, 2025; paper returns can be mailed earlier but will not be processed until after that date.
  • The filing important date is April 15, 2025, and applies to federal returns; your state may have a different important date.
  • An automatic extension moves your filing important date to October 15, 2025, but does not extend the time to pay taxes owed.
  • Failure-to-file penalties explore if you owe taxes and miss the important date without an extension, but not if you are due a refund.
  • Refunds typically arrive within 21 days of the IRS accepting your return if you choose direct deposit.

How to request an extension if you cannot file by April 15

To extend your filing important date, file Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) before April 15, 2025. You do not need the IRS's permission — the extension is automatic once you file the form.

You can file Form 4868 electronically through tax software, by mail, or by phone. If you use tax software, the form is usually included as part of the filing process. The form requires your name, Social Security number, estimated tax liability, and payment amount if you owe.

Filing an extension does not give you extra time to pay taxes owed. If you expect to owe money, estimate what you will owe and pay it by April 15 to avoid interest and penalties. You can pay through the IRS website, by mail, or through your tax software.

What happens if you file after April 15 without an extension

If you file after April 15 without an extension and you owe taxes, you will owe a failure-to-file penalty of 5% of the unpaid tax for each month or part of a month that your return is late, up to 25% total. You will also owe interest on the unpaid tax, calculated daily from the original due date.

The failure-to-pay penalty (for not paying taxes owed by April 15) is separate and is 0.5% of unpaid tax per month, also up to 25%. If you have both penalties, the IRS typically counts the failure-to-file penalty first, then applies the failure-to-pay penalty to what remains.

If you are due a refund, there is no penalty for filing late. However, you will not receive your refund until you file, and the IRS can hold a refund for up to three years if you do not claim it.

When to expect your refund after filing

The IRS typically issues refunds within 21 days of accepting your return if you choose direct deposit to a bank account. This is the fastest method. If you request a paper check, the timeline is longer — usually four to six weeks or more, depending on mail delivery.

You can check the status of your refund using the Where's My Refund? tool on IRS.gov. This tool updates once a day and shows whether the IRS has received your return, is processing it, or has issued your refund. You will need your Social Security number, filing status, and the exact refund amount from your return.

If your refund is delayed beyond 21 days, check Where's My Refund? first. Common reasons for delays include math errors on your return, missing information, identity verification issues, or a backlog during peak filing season. The IRS will contact you by mail if additional information is needed.

State tax return important date may differ from the federal important date

Most states follow the federal important date of April 15, but some have different dates. A few states do not have an income tax at all. Check your state's tax agency website to confirm the important date for your state.

If you file a federal extension, some states automatically extend your state important date as well, but not all. You may need to file a separate state extension form even if you have filed Form 4868 federally. Your state tax agency website will specify whether a federal extension covers your state return.

What to do if you cannot file or pay by April 15

If you cannot file by April 15, file Form 4868 to extend your important date to October 15. If you cannot pay what you owe, pay whatever you can by April 15 to reduce penalties and interest, then set up a payment plan with the IRS.

The IRS offers short-term payment plans (up to 180 days) at no cost and long-term installment agreements that allow you to pay over months or years. You can set up a payment plan online through IRS.gov, by phone at 1-800-829-1040, or by mail. If you set up a plan, the IRS will charge a setup fee (typically $31 to $225, depending on the method) and may charge interest and penalties until the balance is paid.

Frequently Asked Questions

Can I file my 2024 return before January 29, 2025?

You can prepare and mail a paper return before January 29, but the IRS will not process it until after that date. If you use tax software or a tax professional, you can prepare your return, but electronic filing will not be accepted until January 29. There is no benefit to filing early if you are due a refund — the IRS will not process your return before the filing season opens.

What if April 15 falls on a weekend or holiday?

If April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. If April 15 is a federal holiday, the important date moves to the next business day. In 2025, April 15 is a Tuesday, so the important date is April 15 with no adjustment.

Do I need to file a return if I did not earn much income in 2024?

Whether you must file depends on your income, age, and filing status. The IRS sets minimum income thresholds each year. Even if you are not required to file, you should file if you had taxes withheld from paychecks or made estimated tax payments, because you may be due a refund.

What if I filed an extension last year and still have not filed my 2023 return?

You should file your 2023 return as soon as possible. The longer you wait, the more interest and penalties accumulate. If you filed Form 4868 for 2023, your extension important date was October 15, 2024, and you are now past that date. Contact a tax professional or the IRS for guidance on catching up.

Can I file my 2024 return and my 2023 return at the same time?

Yes. You can file both returns together, either electronically or by mail. If you owe taxes on both years, you will owe penalties and interest on the 2023 return for the time it was late. Filing both at once does not reduce those penalties, but it does prevent them from continuing to accrue.