The IRS accepts tax returns year-round, but the filing season has specific dates when they begin processing returns

The IRS opens its filing season each year on a set date, usually in late January or early February. This is when they begin accepting and processing 1040 forms and other individual tax returns. Outside of filing season, you can still submit a return, but the IRS will not process it until the season officially opens — it will sit in a queue.

The exact opening date changes each year and depends on IRS readiness to handle the volume. For the 2024 tax year (returns filed in 2025), the IRS began accepting returns on January 27, 2025. The deadline to file remains April 15 unless that date falls on a weekend or holiday, in which case it moves to the next business day.

If you file before the season opens, your return is not rejected — it is simply held and processed once the season begins. This means filing early in January will not hurt you, but it also will not speed up your refund if you file weeks before the official start date.

Key Takeaways

  • The IRS filing season opens in late January or early February each year, and the exact date is announced in advance on the IRS website.
  • Returns filed before the season opens are accepted but not processed until the season begins, so filing in early January does not speed up your refund.
  • The tax deadline is April 15 each year (or the next business day if that falls on a weekend or holiday), and filing after that date triggers penalties and interest if you owe taxes.
  • E-filed returns are processed faster than paper returns, typically resulting in refunds within 21 days if filed electronically and no errors are found.
  • The IRS accepts amended returns (Form 1040-X) at any time during the year, but you should wait until your original return has been processed first.

How the IRS filing season works

Filing season is not a hard cutoff where returns are rejected before a certain date. Instead, it is the period when the IRS has staffed up and is actively processing returns. Returns filed before the official start date are received and stored, then processed in the order they were received once processing begins.

The IRS publishes the opening date each year, usually in November of the prior year. You can find this date on IRS.gov or by calling the IRS at 1-800-829-1040. The season runs through April 15, though the IRS continues processing returns filed after the deadline (with penalties applied if you owe).

During filing season, the IRS also processes amended returns and prior-year returns. If you are filing a return for a year other than the most recent tax year, you can file it during the regular season, but processing may take longer because it requires additional review.

E-filing versus paper returns and processing times

Electronic filing (e-filing) is faster and more reliable than mailing a paper return. The IRS processes e-filed returns within 21 days if there are no errors and you are receiving a refund. Paper returns take significantly longer — often 4 to 6 weeks or more — because they must be scanned and manually entered into the system.

If you e-file and claim a refund, you can track the status of your return using the IRS "Where's My Refund?" tool on IRS.gov. This tool updates every 24 hours and shows whether your return has been received, is being processed, or has been approved. Paper returns do not have this tracking option.

E-filing also reduces errors because tax software validates your information before submission. The IRS rejects e-filed returns with obvious mistakes immediately, allowing you to correct and resubmit the same day. Paper returns with errors are processed anyway, then you receive a notice later asking you to correct them.

What happens if you file after April 15

Filing after the April 15 deadline does not prevent you from filing — the IRS accepts late returns. However, if you owe taxes, you will owe penalties and interest on the unpaid amount from April 15 onward. The failure-to-file penalty is typically 5% of the unpaid tax per month, up to 25%.

If you are owed a refund, there is no penalty for filing late. However, the IRS can only refund taxes from the past three years. If you are filing a return for a year more than three years old and are owed a refund, you forfeit that refund.

If you cannot file by April 15, you can request an automatic extension by filing Form 4868. This gives you until October 15 to file your return without penalty, though any taxes you owe are still due by April 15 (you just pay an estimate by that date).

IRS closures and delays that affect processing

The IRS sometimes experiences processing delays due to staffing shortages, system issues, or funding constraints. These delays can extend refund times beyond the standard 21 days for e-filed returns. During 2024 and into 2025, the IRS has faced ongoing delays in processing certain types of returns, particularly those requiring manual review.

The IRS also closes on federal holidays, which can delay processing. If your refund is due on a holiday, it is typically deposited the next business day. You can check the IRS website for any announced delays or service interruptions before filing.

If your refund is delayed beyond 21 days, you can contact the IRS using the "Where's My Refund?" tool or call 1-800-829-1040. The IRS will not investigate a delayed refund until it has been at least 21 days since you e-filed (or longer for paper returns).

Amended returns and prior-year filings

You can file an amended return (Form 1040-X) at any time during the year, but you should wait until your original return has been processed first. Filing an amended return before the original is processed can cause confusion and delays. Once your original return is approved, you can file the amended version.

Amended returns are processed more slowly than original returns because they require manual review. Processing times for amended returns typically range from 8 to 12 weeks. You cannot e-file an amended return; you must mail Form 1040-X to the IRS.

If you are filing a return for a prior tax year (not the most recent year), the IRS will process it, but it may take longer because it requires additional verification. You have three years from the original deadline to claim a refund for that year.

How to check if the IRS is currently accepting returns

The IRS publishes the filing season opening date on IRS.gov each November. You can also call 1-800-829-1040 to confirm the current status. During the filing season, the IRS accepts returns continuously until April 15.

If you are unsure whether a specific type of return is being accepted (for example, an amended return or a return for a prior year), contact the IRS directly. They can tell you whether your return will be processed immediately or held until the regular filing season opens.

Tax software providers also display the IRS filing season status when you open their programs. Most major providers show whether the season is open and whether your return can be e-filed immediately or will be held.

Frequently Asked Questions

Can I file my taxes before the IRS filing season opens?

Yes, you can file before the season opens, but your return will not be processed until the season officially begins. Filing early does not speed up your refund. If you want to file early, e-filing is still the best option because your return will be queued and processed as soon as the season opens.

What is the difference between the filing deadline and the filing season opening?

The filing season opening is when the IRS begins processing returns. The filing deadline is April 15, the last day you can file without penalty if you owe taxes. You can file anytime between the season opening and April 15, and the IRS will process them in order received.

How long does it take to get a refund if I e-file?

The IRS processes e-filed returns within 21 days if there are no errors and you are receiving a refund. If your return requires additional review or contains errors, processing may take longer. You can track your refund status using the "Where's My Refund?" tool on IRS.gov.

Do I have to file by April 15 if I do not owe taxes?

No, there is no penalty for filing late if you are owed a refund. However, the IRS can only refund taxes from the past three years. If you are filing for a year more than three years old, you forfeit any refund owed.

Can I file an amended return during the regular filing season?

Yes, you can file an amended return at any time, but you should wait until your original return has been processed first. Amended returns must be mailed (not e-filed) and typically take 8 to 12 weeks to process.