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

The IRS does not accept 2024 tax returns before January 29, 2025. This date shifts slightly each year because the IRS needs time after the prior tax year ends to update its systems and test them. If you file before that date, the IRS will reject your return — you will have to resubmit it once the season opens.

The final 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 then, you can request an extension, which gives you until October 15, 2025, but an extension to file is not an extension to pay. Any tax you owe is still due on April 15.

The IRS accepts returns throughout this window — there is no advantage to filing early beyond getting a refund sooner if you are owed one. Filing early also means filing with less complete information, since some employers and financial institutions send documents (like W-2s and 1099s) as late as January 31.

Key Takeaways

  • The IRS begins processing 2024 returns on January 29, 2025, and will reject any return filed before that date.
  • The important date to file is April 15, 2025, unless you request a six-month extension, which moves the important date to October 15, 2025.
  • An extension to file does not extend the important date to pay taxes owed — payment is still due April 15 unless you have arranged a payment plan.
  • Most employers and financial institutions must send you W-2s, 1099s, and other income documents by January 31, so filing after that date means you have more complete information.

Why the IRS does not open earlier

The IRS closes its filing season each year to reprogram its systems for the new tax year. Tax law changes annually — new credits, new income thresholds, new forms — and the IRS's computers must be updated to recognize and process them correctly. This reprogramming takes weeks and includes testing to catch errors before millions of returns arrive.

The January 29 start date also aligns with when employers and financial institutions are required to send income documents to the IRS. A W-2 must reach you by January 31, and a 1099 by the same date. If the IRS opened before employers had sent these documents, the agency would receive returns with incomplete or missing income information, which would trigger audits and delays.

What happens if you file before January 29

If you submit a return before the filing season opens, the IRS will not process it. Your return will sit in a queue until January 29, when the system begins accepting 2024 returns. You will not receive an error message or rejection — the return straightforward will not move forward.

Some tax software will warn you that the filing season has not opened and will not let you submit. Other software may accept your return but will not transmit it to the IRS until after January 29. Check your software's documentation or contact the provider if you are unsure whether your return has actually been sent.

If you have already filed and want to know whether it was received, you can check the status using the IRS's "Where's My Refund?" tool on IRS.gov, which updates once a return is accepted into the system.

Filing after January 31 when W-2s and 1099s arrive

Most people should wait until after January 31 to file, because that is when employers and financial institutions must send you the documents you need. If you file before then using estimated income, you may have to file an amended return later if the actual amounts on your W-2 or 1099 differ from what you reported.

An amended return is filed on Form 1040-X and takes longer to process than an original return. The IRS typically processes amended returns within 16 weeks, compared to a few weeks for an original return during filing season. If you are owed a refund, you will wait longer to receive it.

The exception is if you have already received all your documents early — some employers send W-2s in January — and you are confident the amounts will not change. In that case, filing in early February is reasonable.

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

You request an extension by filing Form 4868 (process for Automatic Extension of Time To File U.S. Individual Income Tax Return) with the IRS. You can file this form on paper, by mail, or electronically through tax software or the IRS Free File program if you meet income limits.

An extension is automatic — the IRS does not review your reason or deny it. Once you file Form 4868, you have until October 15, 2025, to file your actual return. However, you must still pay any tax you owe by April 15. If you do not pay by then, you will owe interest and penalties on the unpaid amount, even though your return is not yet filed.

To avoid penalties, estimate what you owe and pay it by April 15, either with Form 4868 or separately. You can pay through the IRS website, by mail, or through your bank. If you pay more than you owe, you will receive a refund or credit toward next year's taxes.

State filing important date may differ from the federal important date

Most states follow the federal April 15 important date, but a few have different rules. Some states do not have an income tax at all. Others tie their important date to the federal important date but may have different extension rules or may not recognize a federal extension automatically.

If you live in a state with an income tax, check your state's tax agency website to confirm the important date and whether a federal extension also extends your state important date. Some states require you to file a separate extension form; others honor the federal extension automatically.

What to do if you miss the April 15 important date

If you miss April 15 without filing an extension, the IRS will assess a failure-to-file penalty on top of any tax you owe. The penalty is usually 5 percent of the unpaid tax for each month the return is late, up to 25 percent. You will also owe interest on the unpaid tax, compounded daily.

File your return as soon as possible, even if it is late. The longer you wait, the more interest accrues. If you owe tax, the IRS may contact you or place a lien on your property. If you are owed a refund, you can still claim it by filing, but you generally have only three years to do so before the IRS keeps the money.

If you have a valid reason for missing the important date — serious illness, a death in the family, or a natural disaster — you may be able to request relief from penalties. Contact the IRS or work with a tax professional to explain your situation.

Frequently Asked Questions

Can I file my 2024 return in January 2025?

No. The IRS will not accept 2024 returns before January 29, 2025. If you submit one before that date, it will not be processed. Most tax software will either warn you or hold the return until the filing season opens.

Does filing early get me a bigger refund?

No. Your refund is based on your income, withholding, and credits — not on when you file. Filing early only means you receive your refund sooner. Filing late does not reduce it.

What if I file on April 14 and the IRS does not process it by April 15?

You are considered to have filed on time if you submit your return by April 15, even if the IRS does not process it until later. If you file electronically, the timestamp is the moment you submit it. If you mail a paper return, the postmark date counts, so mail it by April 15.

If I get an extension, do I have to pay by October 15?

No. You have until October 15 to file your return, but any tax you owe is still due by April 15. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even though your return is not yet filed.

Can I file my 2024 return after October 15?

Yes, but you will owe penalties and interest. The six-month extension is the last automatic extension the IRS grants. After October 15, you can still file, but you will be assessed a failure-to-file penalty and interest on any unpaid tax. File as soon as possible to minimize the penalty.