The IRS began accepting 2024 tax returns on January 27, 2025

The Internal Revenue Service opened its filing season for the 2024 tax year on Monday, January 27, 2025. This is the date when the IRS started processing electronically filed returns and accepting paper returns by mail. If you filed before this date, the IRS would not have processed your return yet, even if you submitted it to a tax preparer or software platform.

The start date has shifted slightly year to year, but it typically falls in late January. The IRS uses the weeks before the official start to test systems, work through returns from prior years, and prepare for the volume ahead. Filing season runs through April 15, 2025, which is the deadline to file your 2024 return or request an extension.

Key Takeaways

  • The IRS began accepting 2024 returns on January 27, 2025, and will process them through April 15, 2025.
  • Returns filed before January 27 will not be processed until after that date, even if submitted to a tax preparer or software.
  • Filing electronically is faster than mailing a paper return; most e-filed returns are processed within 21 days.
  • If you cannot file by April 15, you can request an automatic six-month extension, but any taxes owed are still due on April 15.

Why the IRS waits until late January to start

The IRS does not open filing season immediately after the calendar turns to January because employers and financial institutions need time to send out tax documents. W-2 forms from employers, 1099 forms from banks and investment firms, and other income documents must reach you by January 31. The IRS waits until late January to give people time to receive these documents and to allow the agency to test its systems under the volume it will face.

Starting the season in late January also gives the IRS a buffer to finish processing returns from the prior year. Stragglers from 2023 returns may still be in the queue in early January, and the agency staggers the workload rather than trying to process two years at once.

What happens if you file before January 27

If you submit your return to tax software, a tax preparer, or mail it to the IRS before January 27, it will not be rejected. However, the IRS will not process it until after the filing season officially opens. Your return will sit in a queue, and processing will begin on or after January 27.

This delay does not affect your filing date for purposes of the April 15 deadline — a return filed in early January is still considered filed on time. However, if you are expecting a refund, filing before the season opens means you will wait longer to receive it. The IRS typically issues refunds within 21 days of processing an electronically filed return, so filing on January 27 or shortly after is usually the fastest way to get your money.

Electronic filing versus mailing your return

The IRS processes electronically filed returns much faster than paper returns. An e-filed return is usually processed within 21 days, and many are processed within a few days. A paper return mailed to the IRS can take six to eight weeks or longer to process, depending on the volume the agency is handling at that moment.

If you are mailing your return, send it early in the filing season — ideally in February or early March. Returns mailed in April often get caught in the final rush and take longer to process. Use certified mail or a tracking service so you have proof the IRS received it. The address where you mail your return depends on your state; the IRS website lists the correct address for your location.

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

If you cannot file your return by April 15, you can request an automatic six-month extension using Form 4868. This extension moves your filing deadline to October 15, 2025. You can file Form 4868 electronically through tax software, by mail, or by phone.

Important: an extension to file is not an extension to pay. Any taxes you owe are still due on April 15, even if you file your return in October. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount. If you cannot pay in full, the IRS allows you to set up a payment plan, and paying something by April 15 reduces the penalties that accrue.

What to do if you have not received your tax documents yet

Employers must send W-2 forms by January 31, and financial institutions must send 1099 forms by the same date. If you have not received these documents by early February, contact your employer or the financial institution directly. You can also check your online account with your employer or bank — many now post tax documents there before mailing them.

If you still cannot locate a document, you can file your return without it and amend it later once the document arrives. However, this approach creates extra work and delays your refund. A better option is to wait a few more days for the document to arrive by mail, or contact the issuer and ask them to resend it electronically or by phone.

Frequently Asked Questions

Can I file my 2024 return before January 27?

You can submit your return to a tax preparer or software before January 27, but the IRS will not process it until after that date. Filing early does not speed up processing; it only means your return waits in a queue. If you are expecting a refund, filing on or shortly after January 27 is the fastest way to receive it.

What if I mailed my return in December and it has not been processed yet?

The IRS does not process returns mailed before the filing season opens. Your return is being held and will enter the processing queue after January 27. Paper returns typically take six to eight weeks to process once they enter the system, so expect processing to begin in late January or early February.

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

No. If you do not owe taxes and do not expect a refund, you are not required to file. However, if you are due a refund — from overpayment of withholding or from a tax credit — you must file to claim it. There is no time limit on claiming a refund, but the IRS will only refund taxes paid within the last three years.

What if April 15 falls on a weekend or holiday?

If April 15 falls on a Saturday or Sunday, the deadline moves to the next business day. In 2025, April 15 is a Tuesday, so the deadline is April 15. Check the IRS website each year to confirm the exact deadline, as it can shift depending on the calendar and federal holidays.