When You Can Start Filing Your Taxes in 2024

The IRS opens the filing season in late January, but you can file earlier if you have all your documents

You can file your taxes as soon as you have the documents the IRS needs from you and your employers or financial institutions. The IRS does not open its systems to accept returns until late January each year — in 2024, that date was January 29. If you file before that date, the IRS will reject your return, even if you submit it through tax software or a tax professional.

The documents you need arrive on different schedules. Your employer sends W-2 forms by January 31. Banks and investment firms send 1099 forms (for interest, dividends, or other income) by the same date. If you are self-employed, you create your own records as you go. The IRS does not require you to wait for every document to arrive before filing, but filing before you have them means you may have to file an amended return later if the numbers change.

Key Takeaways

• The IRS does not accept tax returns before late January each year, regardless of whether you have your documents ready.
• W-2 forms from employers and 1099 forms from banks arrive by January 31, but you do not have to wait for them to file if you have other income sources ready.
• Filing before you receive all your documents means you may need to file an amended return (Form 1040-X) if the numbers change.
• If you are self-employed or have investment income, you control when your records are complete and can file as soon as the IRS opens.
• The IRS typically stops accepting returns on April 15, though you can request an extension to October 15 if you need more time.

What documents you need before you can file

The documents required depend on your income sources. If you work as an employee, you need your W-2 form from each employer. If you have a bank account, savings account, or money market account that earned interest, you need the 1099-INT form from that bank. If you received dividends or sold investments, you need 1099-DIV or 1099-B forms from your brokerage. If you received unemployment benefits, you need a 1099-G form from your state.

If you are self-employed or own a business, you do not receive a W-2. Instead, you track your income and expenses yourself throughout the year and report them on Schedule C (Profit or Loss from Business). You can file as soon as you have organized your records — you do not wait for a form to arrive in the mail.

If you received student loan interest payments, mortgage interest, or made charitable donations, you may need additional forms or receipts. The IRS does not require you to have these documents before filing, but you should have them available if you claim deductions based on them. Keep receipts and statements for at least three years in case the IRS asks questions later.

The January 29 opening date and why it matters

Every year the IRS announces the date it will begin accepting returns. This date is typically late January. In 2024, the IRS began accepting returns on January 29. In 2025, the date is February 3. The IRS sets this date to give itself time to update its systems and prepare for the volume of returns it will receive.

If you submit your return before this date through tax software, by mail, or through a tax professional, the IRS will reject it. You will receive a rejection notice, and you will have to resubmit after the opening date. This delay can push back your refund if you are owed one. The IRS does not process refunds before the opening date, even if you file early.

The IRS publishes the opening date on its website (irs.gov) in December of the previous year. If you are working with a tax professional, they will know the date and will not submit your return before it opens. If you are using tax software, the software will not let you file before the opening date — it will show an error message and ask you to try again later.

Filing before you receive all your documents

You can file your return before all your documents arrive, but you must include all income you know about at the time you file. If you file before receiving a W-2 or 1099 form, and the income on that form is different from what you reported, you will need to file an amended return using Form 1040-X.

Filing an amended return takes additional time and can delay your refund. The IRS processes amended returns more slowly than original returns — typically six to eight weeks instead of the standard 21 days. If you owe money instead of receiving a refund, filing an amended return that increases what you owe can result in penalties and interest charges.

The safest approach is to wait until you have received all your documents before filing. This takes only a few weeks after January 31 and prevents the need to amend. However, if you are in a hurry to receive a refund and you know your documents will match what you report, filing early is an option.

Self-employed filers and when you can start

If you are self-employed, you do not receive a W-2 form, so you do not have to wait for one to arrive. You can file as soon as the IRS opens its systems (late January) if you have organized your income and expense records for the year. This means gathering receipts, invoices, bank statements, and any other documents that show what you earned and what you spent.

Self-employed filers must complete Schedule C (Profit or Loss from Business) and attach it to Form 1040. You will also owe self-employment tax, which you calculate on Schedule SE. If you have employees, you will need to file additional forms like Form 941 (quarterly payroll tax returns) before you file your personal return. Make sure all of these are complete before you file.

Many self-employed filers wait until late February or early March to file because organizing records takes time. There is no penalty for filing later in the season as long as you file before April 15 (or by October 15 if you request an extension).

How to file early without mistakes

If you want to file as soon as possible after the IRS opens, gather your documents in advance. Create a folder — physical or digital — and place each form in it as it arrives. Check off each document on a list so you know what you are still waiting for. For W-2 forms, your employer must send them by January 31. For 1099 forms, financial institutions must send them by the same date. If you do not receive a form by February 15, contact the issuer and ask them to send it again.

Before you file, review each form for accuracy. Check that your name, address, and Social Security number match what you have on file. Check that the income amounts are correct — if you see a mistake, contact the issuer and ask them to send a corrected form. Do not file with incorrect information; correcting it later is more work than getting it right the first time.

If you are using tax software, enter your information carefully and review the return before you submit it. If you are working with a tax professional, provide all your documents at once so they can file a complete return. Avoid filing in pieces or submitting documents late, as this creates confusion and delays.

What happens if you miss the April 15 important date

If you do not file by April 15, you can request an extension to October 15 by filing Form 4868 (process for Automatic Extension of Time to File U.S. Individual Income Tax Return). You can file this form electronically through tax software, by mail, or through a tax professional. The extension gives you six additional months to file your return.

An extension to file is not an extension to pay. If you owe taxes, you must pay by April 15 even if you have an extension to file. If you do not pay by April 15, you will owe penalties and interest on the unpaid amount. If you are unsure whether you owe, file Form 4868 and pay what you estimate you owe. You can adjust the payment when you file your actual return later.

Filing an extension does not increase your chances of an audit. The IRS does not penalize people for filing late if they have requested an extension. However, if you file late without requesting an extension, you will owe a failure-to-file penalty in addition to any taxes owed.

Frequently Asked Questions

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

No. You can only file a tax return for a complete tax year after that year has ended. You cannot file for 2024 until January 1, 2025, and the IRS will not accept it until late January 2025. If you try to file early, the IRS will reject it.

What if my employer is late sending my W-2?

Employers must send W-2 forms by January 31. If you do not receive yours by February 15, contact your employer's payroll department and ask them to send it again. If they still do not send it, contact the IRS at 800-829-1040 and report the missing form. You can file without the W-2 if you have other income, but you will likely need to file an amended return once the W-2 arrives.

Do I have to wait until I receive my 1099 forms to file?

No. If you know the amount of interest, dividends, or other income you received, you can report it on your return without waiting for the 1099 form to arrive. However, if the 1099 form shows a different amount, you will need to file an amended return. It is safer to wait for the forms.

Can I file my taxes on January 1?

You can prepare your return on January 1, but you cannot submit it to the IRS until late January when the IRS opens its systems. Tax software will not let you file before the opening date. If you try to mail a paper return before the opening date, the IRS will reject it when it arrives.

What if I file before April 15 and then realize I made a mistake?

You can file an amended return using Form 1040-X. You have three years from the original filing date to file an amended return. The IRS will process it and send you a new notice showing the corrected amount. If the amendment results in a refund, the IRS will send it to you. If it results in additional tax owed, you will receive a bill.