The IRS opens its filing season for 2025 returns on January 27, 2025

The Internal Revenue Service begins accepting 2025 tax returns on January 27, 2025. This is the official start date for electronic filing. Paper returns can be mailed anytime, but the IRS will not process them until after this date.

The filing season runs through April 15, 2025, which is the deadline to file your return or request an extension. If you file electronically, you will receive a confirmation within 24 hours. If you mail a paper return, processing takes several weeks.

The IRS publishes this date each year in advance so tax preparers, employers, and software companies can prepare their systems. The date can shift by a day or two depending on weekends and federal holidays, but January 27 is the confirmed start for 2025.

Key Takeaways

  • The IRS begins accepting 2025 tax returns on January 27, 2025, for both electronic and paper filing.
  • The deadline to file is April 15, 2025, unless you request an extension, which gives you until October 15, 2025.
  • Electronic filing is faster and more reliable than mailing a paper return; the IRS confirms receipt within 24 hours.
  • The IRS will not process paper returns until after January 27, even if you mail them earlier.
  • You do not have to wait until January 27 to gather documents or prepare your return; you can start organizing records now.

Why the IRS waits until late January to open filing

The IRS needs time after the calendar year ends to update its systems and prepare for the volume of returns. Tax forms, tax tables, and withholding rules often change each year, and the IRS must reprogram its computers to reflect those changes. This is why the filing season does not open on January 1.

Employers and financial institutions also need time to send out W-2s, 1099s, and other documents that you need to file accurately. The IRS coordinates with these organizations to ensure documents are issued before the filing season opens. If you file before you receive these documents, you may have to file an amended return later.

What you can do before January 27

You do not have to wait until the filing season opens to prepare. Gather your documents now: W-2s from your employer, 1099s from banks and investment accounts, receipts for deductible expenses, and records of charitable donations or medical costs. Having these ready means you can file immediately once January 27 arrives.

You can also create an account on IRS.gov, download tax software, or meet with a tax preparer to discuss your situation. Many preparers book appointments weeks in advance, so scheduling early can save you time later. If you expect a refund, filing early means you receive it sooner.

Electronic filing versus mailing a paper return

Electronic filing is faster and more reliable. The IRS confirms receipt within 24 hours and processes most e-filed returns within 21 days. You can e-file starting January 27, 2025. Paper returns take several weeks to process, and the IRS will not begin processing them until after January 27, even if you mail them earlier.

If you file electronically and choose direct deposit, your refund goes to your bank account rather than arriving by check. This is the fastest way to receive money owed to you. Paper returns with refunds by check take longer because the IRS must print and mail the check after processing your return.

What happens if you miss the April 15 deadline

If you cannot file by April 15, 2025, you can request an automatic extension. This moves your deadline to October 15, 2025. An extension gives you more time to file, but it does not extend the deadline to pay taxes owed. If you owe money, you should pay by April 15 to avoid penalties and interest, even if you file your return later.

To request an extension, file Form 4868 with the IRS. You can file this form electronically or by mail. Filing an extension is straightforward and does not require the IRS to approve it; if you file the form on time, the extension is granted automatically.

How to file your 2025 return

You have three main options: use tax software, work with a tax preparer, or use the IRS Free File program if your income is below a certain threshold. Tax software walks you through questions about your income, deductions, and credits, then calculates what you owe or what refund you should receive. Most software costs between $0 and $200 depending on the complexity of your return.

The IRS Free File program is available to people whose income falls below a set limit, which changes each year. Participating tax software companies offer free federal returns through this program. You can find the list of participating companies on IRS.gov starting in January.

A tax preparer or CPA can handle your entire return for you. This costs more than software but is useful if your situation is complex—for example, if you are self-employed, own rental property, or have significant investment income. Preparers can also represent you if the IRS has questions about your return.

Frequently Asked Questions

Can I file my 2025 return before January 27?

No. The IRS will not accept 2025 returns before January 27, 2025, even if you submit them electronically. If you try to file early, your return will be rejected. You can prepare your return and have it ready to submit on January 27, but you cannot file it before that date.

What if I do not have all my documents by January 27?

You can file without every document if you have the main ones—your W-2 from your employer and any 1099s you have received. If you are missing a 1099, contact the issuer and ask them to resend it. You can also file an amended return later if a document arrives after you have already filed.

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 owed a refund, you should file to claim it. The IRS holds unclaimed refunds for three years, after which you lose the money.

What if April 15 falls on a weekend or holiday?

If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. For 2025, April 15 is a Tuesday, so the deadline is April 15. Check IRS.gov closer to the date if you are unsure whether the deadline has shifted.

Can I file my 2024 return after January 27 if I have not filed it yet?

Yes. You can file prior-year returns anytime. However, if you owed taxes for 2024, you should file as soon as possible to minimize penalties and interest. The IRS charges interest on unpaid taxes from the original due date, even if you file late.