The IRS begins accepting returns on January 29, 2025

The Internal Revenue Service opens its filing season on January 29, 2025. This is the earliest date the IRS will accept and process tax returns for the 2024 tax year. If you file before this date, the IRS will reject your return, even if you have all your documents ready.

The delayed start gives the IRS time to update its systems and prepare for the volume of returns it receives each year. The agency also waits for employers and financial institutions to send in the documents you need — W-2 forms from your employer, 1099 forms for interest or investment income, and mortgage interest statements from your lender.

The filing season runs until April 15, 2025, which is the deadline to file your return or request an extension. If you owe taxes and miss this date without an extension, you will face penalties and interest charges.

Key Takeaways

  • The IRS will not accept any 2024 tax returns before January 29, 2025, regardless of how complete your paperwork is.
  • The delayed start allows employers and financial institutions time to send you the forms you need to file accurately.
  • April 15, 2025 is the final deadline to file your return or request a six-month extension.
  • If you file electronically, you will receive a refund faster than if you file on paper.
  • You can prepare your return before January 29, but you cannot submit it to the IRS until the filing season opens.

Why the IRS waits until late January to open

The IRS does not set the filing season start date arbitrarily. The agency coordinates with employers, banks, investment firms, and other institutions that send tax documents to both you and the IRS. W-2 forms must reach employees by January 31, and the IRS needs time to receive and process the copies sent to it as well.

Starting the season on January 29 gives the IRS a two-day buffer before the January 31 W-2 deadline. This timing reduces the number of returns filed without the W-2 information already in the IRS system, which can slow down processing and increase the chance of errors.

The IRS also uses the delay to test its systems, train staff, and prepare for the surge in returns. Tax filing is not evenly distributed across the year — most returns arrive in February and March, and the IRS must be ready to handle millions of submissions in a short window.

What you can do before January 29

You do not have to wait until January 29 to prepare. Gather your documents now: your Social Security number, your spouse's if filing jointly, W-2 forms from each employer, 1099 forms for any other income, receipts for deductible expenses if you itemize, and records of any estimated tax payments you made during 2024.

If you use tax software or work with a tax professional, you can enter your information and prepare your return before the filing season opens. The software will not let you submit it to the IRS, but you can review it for errors and make sure you have everything you need. This approach saves time once January 29 arrives and reduces the risk of mistakes.

If you expect a refund and want it as soon as possible, filing electronically on or shortly after January 29 is faster than waiting until March or April. The IRS typically issues refunds within 21 days for returns filed electronically, though some take longer if the return requires additional review.

Deadlines and extensions if you cannot file by April 15

If you cannot file by April 15, 2025, you can request an automatic six-month extension. This moves your deadline to October 15, 2025. The extension gives you more time to file, but it does not extend the deadline to pay taxes you owe.

To request an extension, file Form 4868 with the IRS. You can file this form electronically through tax software, by mail, or through a tax professional. You must file the extension request by April 15 — you cannot file it after the deadline and claim it was late.

If you owe taxes and do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you have an extension to file. The extension only delays when you must submit your return, not when you must pay what you owe.

How filing early affects your refund

If you are due a refund, filing as soon as the season opens — around late January or early February — means you will receive your money sooner. The IRS processes returns in the order they are received, and returns filed in February typically receive refunds within three to four weeks if filed electronically.

Returns filed in March and April take longer because the IRS is processing millions of returns simultaneously. If you file on April 14, your refund may not arrive until late May or June, even though the IRS has until April 15 to accept it.

If you file on paper instead of electronically, add two to four weeks to the processing time. The IRS must open the envelope, scan your documents, and enter the information into its system before it can process your return.

What happens if you file before January 29

If you submit your return to the IRS before January 29, the IRS will reject it. The rejection is automatic — the IRS system will not accept any 2024 returns until the filing season officially opens.

If you file through a tax software company or a tax professional, they may hold your return and submit it automatically on January 29 or shortly after. Ask your provider what they do with early returns. Some hold them; others return them to you and ask you to resubmit after January 29.

If you mail a paper return to the IRS before January 29, the IRS will not process it. The return will sit in a queue until the filing season opens, then be processed with all the other returns received around that date.

State tax filing and other deadlines

Most states follow the federal April 15 deadline for income tax returns. However, some states have different deadlines or do not have an income tax at all. Check your state's tax agency website to confirm the deadline in your state.

If you live in a state with an income tax and file a federal return, you will usually file a state return as well. Some states allow you to file electronically through the same software you use for federal taxes. Others require a separate state form.

Some states also offer extensions that align with the federal extension, while others have their own rules. If you request a federal extension, confirm whether your state automatically extends your state filing deadline or whether you must request a separate state extension.

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 your return before that date, it will be rejected. You can prepare your return in January, but you cannot submit it to the IRS until the filing season opens.

What if I need my refund urgently?

File electronically as soon as January 29 arrives. Electronic returns are processed faster than paper returns — typically within three weeks. The sooner you file after the season opens, the sooner you will receive your refund, since the IRS processes returns in order.

Do I lose my refund if I file after April 15?

No, but you must file within three years of the original April 15 deadline to claim a refund. If you file after April 15 without an extension, you may owe penalties and interest on any taxes you owe, but you can still receive a refund if the IRS owes you money.

Does my state follow the same January 29 start date?

Most states follow the federal filing season start, but some open earlier or later. Check your state's tax agency website to confirm when your state begins accepting returns. Some states also have different April 15 deadlines or offer earlier extensions.

What if I file an extension — when do I have to pay?

An extension moves your filing deadline to October 15, but it does not extend your payment deadline. If you owe taxes, you must pay by April 15, 2025, or you will owe interest and penalties on the unpaid amount. Pay what you estimate you owe by April 15, even if you file your return later.