The IRS filing season runs from late January through mid-April in most years

The IRS opens its systems to accept tax returns in late January, typically around January 24 to January 29. The exact date shifts slightly each year depending on when the agency finishes testing its systems and processing the prior year's returns. The filing important date is April 15 in most years, though it moves to April 16 or 17 if April 15 falls on a weekend or holiday.

You can file before the official opening date — tax software and tax professionals can prepare your return in January — but the IRS will not process it or issue a refund until after the season opens. If you file early, your return sits in a queue. This matters most if you are counting on a refund to arrive by a specific date.

The IRS does not accept returns after April 15 unless you have filed for an extension. An extension gives you until October 15 to file, but it does not extend the important date to pay taxes owed — that is still April 15.

Key Takeaways

  • The IRS opens for returns in late January each year, usually between January 24 and January 29, and closes April 15 unless you have an extension.
  • Filing before the season opens means your return will not be processed until after the opening date, even if the software accepts it.
  • An extension moves your filing important date to October 15 but does not delay the tax payment important date, which remains April 15.
  • The exact opening date changes each year based on IRS system readiness and is announced on IRS.gov in December of the prior year.

How to find the exact opening date for this year

The IRS announces the filing season opening date in December of the prior year on its website at IRS.gov. Search for "filing season" or look under the "News & Updates" section. The announcement includes the specific date the IRS will begin accepting returns and processing refunds.

Tax software companies — TurboTax, H&R Block, TaxAct, and others — also display the opening date prominently when you log in during January. If you are working 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

Most tax software will let you prepare and file your return in early January, even though the IRS is not yet accepting returns. The software stores your return and transmits it automatically once the IRS systems are live. You will not see an error message or rejection — the return straightforward waits in the queue.

This delay matters if you are expecting a refund by a certain date. If you file on January 10 but the season does not open until January 28, your return does not start processing until January 28. The IRS then takes 21 days or longer to issue the refund, depending on the complexity of your return and whether it needs verification.

Filing early does not hurt your return or trigger an audit. It is straightforward a timing issue. If you need the refund quickly, waiting until after the opening date to file can sometimes get you the money faster.

Extensions and late filing

If you cannot file by April 15, you can request an extension by filing Form 4868 with the IRS. An extension gives you until October 15 to submit your return. You can file Form 4868 electronically through tax software, by mail, or through a tax professional.

An extension to file is not an extension to pay. If you owe taxes, the payment is still due April 15. If you do not pay by April 15, you will owe penalties and interest on the unpaid amount, even if you have an extension to file. The extension only delays when you have to submit the return itself.

The IRS continues to accept returns filed with an extension through October 15. After that date, returns are considered late, and you will owe failure-to-file penalties in addition to any taxes owed.

Why the opening date matters for refunds

The IRS processes returns in the order they are received once the season opens. If you file on January 28 (the opening date) and your return is straightforward, you may see your refund within 21 days. If you file on April 14, your return goes into a much larger queue, and processing takes longer.

The IRS also holds some returns for additional review. If your return includes certain credits — the Earned Income Tax Credit or Child Tax Credit, for example — the IRS may not issue your refund until mid-February at the earliest, even if you filed in late January. This is a security measure to prevent fraud.

Direct deposit is faster than a paper check. If you provide your bank account information on your return, the IRS deposits the refund directly. A paper check takes longer to arrive and can be lost in the mail.

What to do if you need to file after April 15

If you miss the April 15 important date and did not file an extension, file your return as soon as you can. The longer you wait, the larger the penalties and interest grow. The IRS charges a failure-to-file penalty of 5 percent of the unpaid tax for each month the return is late, up to 25 percent total. You also owe interest on any unpaid taxes from April 15 onward.

If you are owed a refund, there is no penalty for filing late — you only owe penalties if you owe taxes. However, the IRS has a three-year window to issue refunds. If you file more than three years after the original important date, you lose the refund.

File the return using the same method you would use during the regular season: tax software, a tax professional, or by mail. The IRS accepts returns year-round, though processing times are slower outside the filing season.

How the IRS schedules the filing season

The IRS sets the opening date based on when it finishes testing its computer systems and processing the prior year's returns. The agency needs time to make sure its software is find and working correctly before it accepts millions of new returns. This is why the opening date is never before late January.

The closing date of April 15 is set by federal law and does not change unless Congress passes new legislation. Weekends and federal holidays can shift the date by one or two days, but the important date is always in mid-April.

The IRS publishes a detailed timeline each year showing when it will accept different types of returns and when it will begin issuing refunds. This timeline is available on IRS.gov and helps tax professionals and software companies prepare their systems.

Frequently Asked Questions

Can I file my taxes in December before the new year?

You can prepare your return in December, but the IRS will not accept it until the filing season opens in late January. Tax software will let you save a prepared return and file it automatically once the season opens, or you can wait and file it manually after January 24.

What if April 15 falls on a weekend?

If April 15 is a Saturday, the important date moves to Monday, April 17. If April 15 is a Sunday, the important date moves to Monday, April 16. If April 15 is a federal holiday (rare), the important date moves to the next business day. The IRS announces any date shift in December of the prior year.

Do I have to file by April 15 if I am getting a refund?

No. If you are owed a refund, there is no penalty for filing late. However, the IRS only issues refunds for three years back. If you wait more than three years to file, you lose the refund amount.

Can I file my return on April 15 at 11:59 p.m.?

The IRS considers a return filed on time if it is submitted electronically by 11:59 p.m. in your time zone on April 15. If you are mailing a paper return, it must be postmarked by April 15 to be on time. Electronic filing is safer because you get when ready confirmation.

What happens if I file an extension but miss the October 15 important date?

If you file an extension and then miss the October 15 important date, you owe a failure-to-file penalty of 5 percent per month on any taxes owed, plus interest. File your return as soon as you can to stop the penalties from growing. If you are owed a refund, there is no penalty, but you still lose the refund after three years.