The IRS filing season runs from late January through mid-October

The IRS typically begins accepting returns in late January each year — usually around January 23 to January 30, depending on the year. The deadline to file is April 15, unless that date falls on a weekend or federal holiday, in which case it moves to the next business day. The IRS continues to accept returns after April 15 if you file an extension, but you still owe any taxes due by April 15 even if your return arrives later.

The exact start date shifts slightly each year because the IRS needs time to update its systems after the previous tax year closes. The IRS publishes the opening date on its website by early December of the prior year, so you can plan ahead. If you file before the season opens, the IRS will reject your return and you will have to resubmit it once the system is live.

Key Takeaways

  • The IRS filing season opens in late January and closes on April 15 (or the next business day if that falls on a weekend or holiday).
  • Filing before the season opens will result in rejection; you must wait for the official start date and resubmit.
  • You can file after April 15 only if you have submitted Form 4868 (request for automatic extension) by the April 15 deadline.
  • An extension gives you until October 15 to file, but taxes owed are still due on April 15 — the extension covers filing only, not payment.
  • The IRS publishes the exact opening date by early December each year on IRS.gov.

What happens if you file before the season opens

If you submit your return to the IRS before the filing season officially begins, the IRS computer system will not accept it. Your return will be rejected, and you will receive a notice telling you to resubmit once the season opens. This is an automatic system response — there is no manual override or early-filing option.

The rejection does not count as a late filing, and you do not face penalties for resubmitting after the season opens, as long as you file by April 15. However, it does delay your refund if you are owed one. Many people use tax software that allows them to prepare their return early but holds it until the filing season opens, then transmits it automatically on opening day. This is a safe approach if you want to file as soon as possible.

How to file after April 15 using an extension

To file after April 15, you must request an automatic extension by submitting Form 4868 to the IRS by April 15. This form gives you until October 15 to file your actual return. You can file Form 4868 on paper by mail or electronically through tax software, the IRS Free File program, or a tax professional.

The extension is automatic — the IRS approves it as long as you submit the form by the deadline. You do not need to provide a reason or wait for approval. However, the extension covers filing only. If you owe taxes, they are due on April 15 regardless of whether you have filed. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you file your return by October 15.

Why the IRS closes the filing season on October 15

October 15 is the final deadline for filing a return with an extension. After that date, the IRS will not accept any more returns for that tax year unless you have a court order or a specific IRS ruling allowing a later filing. The October 15 cutoff gives the IRS time to process all returns and close out the tax year before the next filing season begins in January.

If you miss the October 15 deadline, you can still file your return, but you will owe penalties and interest on any taxes owed. The IRS treats a return filed after October 15 as a late return, and the penalties accumulate the longer you wait. If you think you will need more time, contact a tax professional or the IRS directly to discuss your situation.

State filing deadlines may differ from the federal deadline

Most states follow the federal April 15 deadline and the October 15 extension deadline. However, some states have different rules. A few states do not have an income tax at all, so there is no state filing deadline. Others allow extensions beyond October 15 or have earlier deadlines for certain types of returns.

If you file in a state with income tax, check your state's tax agency website to confirm the deadline. Some states require you to file a separate extension form even if you have filed Form 4868 with the IRS. Filing a federal extension does not automatically extend your state deadline, so you may need to take separate action to avoid state penalties.

What to do if you cannot file by October 15

If you cannot file by October 15, even with an extension, contact the IRS as soon as possible. You can call the IRS at 1-800-829-1040 or visit an IRS office in person. Explain your situation — the IRS may grant a late-filing relief in cases of serious hardship, illness, or circumstances beyond your control.

Late-filing relief is not automatic, and the IRS evaluates each case individually. The sooner you contact them, the better your chances of working out a solution. In the meantime, if you owe taxes, pay as much as you can by the deadline to reduce the interest and penalties that will accrue. Filing late is better than not filing at all, because the IRS will eventually file a return on your behalf based on third-party reports (like W-2s and 1099s), and that return will likely show a larger tax bill than you actually owe.

Frequently Asked Questions

Can I file my return in December before the January filing season opens?

No. The IRS will reject any return submitted before the official filing season opens in late January. You can prepare your return in December using tax software, but you must wait to submit it until after the season opens. Many tax programs let you prepare early and file automatically on opening day.

If I file an extension, do I still have to pay taxes by April 15?

Yes. Form 4868 extends your filing deadline to October 15, but it does not extend your payment deadline. Any taxes owed are due on April 15. If you do not pay by then, you will owe interest and penalties on the unpaid amount, even if you file your return by October 15.

What if April 15 falls on a Saturday or Sunday?

The deadline moves to the next business day — usually Monday. If April 15 is a Saturday, the deadline becomes Monday, April 17. If it is a Sunday, the deadline becomes Monday, April 16. The IRS announces the exact deadline each year on its website.

Can I file my return after October 15 without a penalty?

Only if you have a court order or a specific IRS ruling allowing it. Otherwise, filing after October 15 is considered late, and you will owe penalties and interest on any taxes owed. The longer you wait, the larger the penalties become. Contact the IRS if you believe you have grounds for late-filing relief.

Do I need to file a separate extension form for my state?

It depends on your state. Most states honor the federal Form 4868 extension, but some require a separate state extension form. Check your state's tax agency website to confirm. Filing a federal extension does not automatically extend your state deadline.