The IRS began accepting 2023 returns on January 29, 2024

The IRS opened its filing season for 2023 tax returns on Monday, January 29, 2024. This is the date when the agency's systems were ready to receive and process returns for the tax year that ended December 31, 2023. If you filed before this date, the IRS rejected it automatically — you had to resubmit once the system went live.

The filing deadline to submit your return without penalty is April 15, 2024. This is a hard stop for most people. If you cannot meet this date, you can request an automatic extension that moves your deadline to October 15, 2024, but the extension only delays filing — it does not delay payment of taxes owed.

Key Takeaways

  • The IRS began accepting 2023 returns on January 29, 2024, and rejected any returns submitted before that date.
  • Your return must be filed or postmarked by April 15, 2024, to avoid a late-filing penalty.
  • An automatic extension moves your filing deadline to October 15, 2024, but you still owe taxes by April 15 if you expect to pay.
  • E-filed returns are processed faster than paper returns and show a status update within 24 hours of acceptance.
  • The IRS processes returns in the order they are received, so filing early does not speed up your refund.

Why the IRS does not open on January 1

The IRS spends the first weeks of January testing its systems, loading new tax law changes into its software, and training staff. The 2023 filing season opened later than some prior years because of updates to how the agency handles certain credits and deductions, and because of staffing constraints.

The exact opening date changes year to year. In 2022, the IRS opened on January 24. In 2021, it opened on February 1. The agency announces the opening date in the fall of the prior year, so you can plan ahead if you file early.

How to check if your return was accepted

If you e-filed your return, the IRS sends an acceptance confirmation within 24 hours. You can also check the status using the IRS's "Where's My Refund?" tool on IRS.gov. This tool updates once per day and shows whether your return was received, is being processed, or has been approved.

If you filed by mail, the IRS does not send a confirmation that your return arrived. You can call the IRS at 1-800-829-1040 to confirm receipt, but wait at least four weeks after mailing before calling — the agency needs time to scan paper returns into its system.

What happens if you miss the April 15 deadline

If you file after April 15 without an extension, the IRS charges a failure-to-file penalty. The penalty is usually 5 percent of the unpaid tax for each month your return is late, up to 25 percent total. If you owe money and do not pay by April 15, you also owe failure-to-pay penalties and interest on the unpaid balance.

If you are owed a refund, there is no penalty for filing late — you simply receive your refund when the IRS processes your return. However, refunds are subject to a statute of limitations. You must file within three years of the original deadline to claim a refund for that tax year.

How to request an extension if you need more time

You can request an automatic six-month extension by filing Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) by April 15, 2024. You can file this form on paper, by mail, or through tax software. The extension is automatic — you do not need approval from the IRS.

Filing an extension does not extend the deadline to pay taxes owed. If you expect to owe money, you should estimate what you owe and pay it by April 15 to avoid penalties and interest. You can pay through IRS.gov, by phone, or by mail. If you pay what you estimate and later owe more when you file, the additional amount owed will accrue interest from April 15 forward.

E-filing versus mailing your return

E-filed returns are processed much faster than paper returns. The IRS confirms receipt of an e-filed return within 24 hours and typically processes it within 21 days if there are no issues. Paper returns take four to six weeks to scan and process, and the IRS does not send a receipt confirmation.

E-filing also reduces errors because tax software catches common mistakes before you submit. If you are owed a refund and e-file, you can receive it by direct deposit in as little as 21 days. Paper filers who request a refund check wait longer.

Processing order and refund timing

The IRS processes returns in the order they are received, not in the order they were filed. Filing on January 29 does not get your return processed before one filed in February. The agency works through the queue at a steady pace, and your position in line depends on when your return arrived in their system, not when you submitted it.

Refund timing also depends on whether your return triggers a review. Returns with certain credits — the Earned Income Tax Credit and the Additional Child Tax Credit — are held until mid-February by law, even if they are otherwise complete. Returns flagged for identity verification or income matching are held longer while the IRS investigates.

Frequently Asked Questions

Can I file my 2023 return before January 29?

No. Any return submitted before January 29, 2024, is rejected automatically by the IRS system. You must wait until the filing season opens and resubmit. If you use tax software, it will not let you e-file before the opening date.

What if I filed early and my return was rejected?

You need to resubmit your return after January 29, 2024. If you used tax software, log back in and file again — the software will update once the IRS system is open. If you mailed a paper return, you can mail it again or switch to e-filing. Keep a copy of the rejected return for your records.

Does filing on January 29 mean I get my refund faster?

No. The IRS processes returns in the order received, so filing on the first day does not move you ahead of returns filed later. If your return is straightforward and does not trigger a review, you may receive a refund in 21 days whether you file on January 29 or in March.

What if I cannot file by April 15?

File Form 4868 by April 15 to request an automatic extension. This moves your filing deadline to October 15, 2024. If you owe taxes, pay what you estimate by April 15 to avoid penalties. You can file the extension form through tax software, on paper by mail, or through IRS.gov.

Can I file my 2023 return after October 15, 2024?

Yes, but you will owe failure-to-file penalties and interest on any unpaid tax. The penalty is 5 percent per month up to 25 percent. If you are owed a refund, you can file anytime within three years of the April 15 deadline and still receive it.