The IRS filing season for 2024 opened on January 29 and closes on April 15

The IRS began accepting and processing 2024 tax returns on Monday, January 29, 2024. The deadline to file is Monday, April 15, 2025 — that is the last day you can submit your return to the IRS or request an extension. If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day, but in 2025 it is a Monday, so the date stands.

The filing window does not mean you must wait until January 29 to prepare. You can gather documents, use tax software, or work with a tax professional before the season opens. But the IRS will not accept your return electronically or by mail until January 29.

If you cannot file by April 15, you can request an automatic extension that gives you until October 15, 2025. An extension delays the filing deadline but not the payment deadline — taxes owed are still due on April 15, or you will owe interest and penalties on the unpaid amount.

Key Takeaways

  • The IRS began accepting 2024 returns on January 29, 2024, and the deadline to file is April 15, 2025.
  • You can prepare your return and gather documents before January 29, but the IRS will not process it until the season opens.
  • An automatic extension moves your filing deadline to October 15, 2025, but taxes owed are still due on April 15 or you will owe penalties and interest.
  • If you file after April 15 without an extension, you will owe a failure-to-file penalty in addition to any taxes owed.

Why the IRS has a filing season window

The IRS does not accept returns year-round because it needs time to update systems, train staff, and prepare for the volume of returns. The filing season typically runs from late January through mid-April. Starting in late January gives people time to receive tax documents like W-2s and 1099s from employers and financial institutions, which are due to be sent by January 31.

The April 15 deadline is set by federal law and has been in place for decades. It gives the IRS a defined period to process returns and allows people who owe money time to plan. The October 15 extension deadline gives filers who need more time a six-month window without penalty, as long as they request it before April 15.

What happens if you file before January 29

If you submit your return to the IRS before January 29, it will be rejected. Tax software may let you prepare and save your return, but it will not transmit it to the IRS until after January 29. Some software will hold your return and send it automatically on opening day; others require you to resubmit after the season opens.

If you file by mail before January 29, the IRS will receive it but will not process it until after the season opens. Mailed returns are date-stamped when received, so filing early by mail does not hurt you — it just sits in a queue until processing begins. Electronic returns submitted before January 29 are rejected outright and must be resubmitted.

What happens if you file after April 15 without an extension

If you file after April 15 without requesting an extension, you will owe a failure-to-file penalty in addition to any income tax you owe. The penalty is 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. You will also owe interest on any unpaid tax from April 15 onward, compounded daily.

The IRS calculates these penalties automatically when it processes your late return. If you owe a small amount or are due a refund, the failure-to-file penalty may not apply, but interest will still accrue on any unpaid balance. The sooner you file after the deadline, the lower the total penalty and interest.

How to request an extension

To request an automatic extension, you file Form 4868 with the IRS by April 15. You can file Form 4868 electronically through tax software, by mail, or by phone. Filing Form 4868 does not require approval — it is automatic if you submit it by the deadline.

Form 4868 extends your filing deadline to October 15 but does not extend your payment deadline. If you expect to owe tax, you should estimate the amount and pay it by April 15 to avoid interest and penalties. You can pay online through IRS.gov, by mail with a check, or through your tax software.

If you file Form 4868 but do not file your actual return by October 15, you will owe a failure-to-file penalty for the period after October 15. An extension is meant to give you time to gather documents or work with a tax professional, not to delay payment indefinitely.

Documents you need before January 29

Before the filing season opens, gather documents from your employer and financial institutions. Your employer must send you a W-2 by January 31 if you were employed in 2024. Banks and investment firms must send 1099s (various types depending on the income) by January 31 as well. If you are self-employed, you will need records of income and expenses for the year.

If you do not receive a W-2 or 1099 by early February, contact the employer or institution directly. The IRS also receives copies of these documents, so if you file without them and the IRS later receives them, it may adjust your return and send you a bill or refund. Having the documents before you file prevents this.

If you received unemployment benefits, student loan interest payments, or made charitable donations, gather those records too. The more documents you have ready before January 29, the faster you can file once the season opens.

State filing deadlines and extensions

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

If you file a federal extension, check your state's rules to see if you need a separate state extension. Many states grant an automatic state extension when you file Form 4868 federally, but not all. Your state tax agency website will have the specific deadline and extension rules for your state.

Frequently Asked Questions

Can I file my 2024 return in February or March instead of waiting until April?

Yes. The filing season runs from January 29 through April 15, so you can file anytime in that window. Filing earlier means you may receive a refund sooner if you are due one, since the IRS processes returns in the order they are received. There is no penalty for filing early.

What if I do not have all my documents by April 15?

File Form 4868 to request an extension by April 15. This moves your deadline to October 15 and gives you time to obtain missing documents. You still owe any tax due by April 15, but the extension prevents a failure-to-file penalty as long as you file your actual return by October 15.

Do I have to file by April 15 if I am due a refund?

No law requires you to file by April 15 if you are due a refund. However, the IRS can only hold a refund for three years. If you do not file within three years of the original deadline, you lose the refund. Filing as soon as you can ensures you receive any money owed to you.

What if April 15 falls on a weekend or holiday?

The deadline moves to the next business day. In 2025, April 15 is a Monday, so the deadline is April 15. If it were a Saturday, the deadline would be Monday, April 17. The IRS announces the exact deadline each year on its website.

Can I file my return after October 15 if I requested an extension?

You can file after October 15, but you will owe a failure-to-file penalty for each month after October 15 that your return is late. An extension is not a second deadline — it is a grace period. File your return by October 15 to avoid additional penalties.