The IRS began accepting 2023 tax returns on January 29, 2024

The IRS opened its systems to receive 2023 tax returns on Monday, January 29, 2024. This date marks the official start of the 2024 filing season. The deadline to file your 2023 return was April 15, 2024, unless you requested an extension.

The start date shifts slightly each year because the IRS coordinates with state tax agencies and needs time to update its systems after the previous year closes. January 29, 2024 was later than some recent years — in 2023, the IRS began accepting returns on January 23. The delay in 2024 was partly due to updates to IRS systems and staffing constraints.

Key Takeaways

  • The IRS began accepting 2023 returns on January 29, 2024, and the filing deadline was April 15, 2024.
  • If you filed after April 15, 2024 without an extension, you owed a failure-to-file penalty on top of any taxes owed.
  • You can request a six-month extension to file, which moves your deadline to October 15, but does not extend the deadline to pay taxes owed.
  • The start date changes each year because the IRS coordinates with state agencies and needs time to reprogram systems.
  • Filing early — as soon as you have all your documents — reduces the risk of errors and speeds up refunds.

Why the IRS does not open on the same date every year

The IRS coordinates the filing season start with state tax agencies, which operate on different timelines and have different system requirements. The agency also uses the weeks before the season opens to test its systems, train staff, and prepare for the volume of returns it will receive.

In years when tax law changes significantly — such as when Congress passes new credits or changes deduction rules — the IRS needs extra time to reprogram its systems and update its guidance. The 2024 delay was partly driven by staffing shortages and system modernization work that extended into January.

What happens if you file before the season opens

If you file your return before the IRS opens for the season, the IRS will reject it. You will need to resubmit once the filing season has begun. This applies whether you file electronically or by mail.

For electronic filers, most tax software will not allow you to submit until the IRS systems are live. If you file by mail before the season opens, the IRS will hold your return and process it once the season begins. There is no penalty for filing early by mail, but your refund will not be issued any faster.

How to file your 2023 return after the season opens

You can file electronically through tax software, a tax professional, or the IRS Free File program if your income is below the threshold. Electronic filing is faster and more accurate than paper filing, and the IRS issues refunds within 21 days for most e-filed returns.

If you file by mail, send your return to the address listed in the instructions for your state. The IRS processes paper returns more slowly — typically four to six weeks. Include all required documents, such as W-2s, 1099s, and receipts for deductions you claim.

Filing an extension if you are not ready by the deadline

You can request a six-month extension by filing Form 4868 with the IRS. This moves your filing deadline from April 15 to October 15. You can file Form 4868 electronically through tax software, by mail, or through a tax professional.

An extension to file does not extend the deadline to pay taxes owed. 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. Estimate what you owe and pay it by the original deadline to avoid these charges.

Penalties for filing late without an extension

If you file after April 15 without an extension, you owe a failure-to-file penalty. The penalty is usually 5 percent of the unpaid taxes for each month or part of a month that your return is late, up to 25 percent. You also owe interest on any unpaid taxes from the original deadline until you pay.

If you owe taxes and do not file or pay, the penalties and interest compound. The IRS can also place a lien on your property or garnish your wages. If you cannot pay by the deadline, filing an extension and paying what you can by April 15 is better than not filing at all.

When to expect your refund

The IRS issues most refunds within 21 days of accepting your return if you file electronically and choose direct deposit. If you file by mail or request a check, the timeline is longer — typically four to six weeks or more, depending on the volume of returns the IRS is processing.

You can track your refund using the IRS Where's My Refund tool on the IRS website. This tool updates once a day and shows the status of your return and when your refund will be issued. If your return requires additional review — for example, if you claim a large credit or have an error — the refund will take longer.

Frequently Asked Questions

Can I file my 2023 return in 2025?

Yes, but you will owe penalties and interest on any taxes owed. The longer you wait, the larger the penalties become. If you are owed a refund, there is no penalty for filing late, but the IRS can hold your refund if you have unpaid taxes from other years.

What if I missed the April 15, 2024 deadline and did not file an extension?

You should file your 2023 return as soon as possible. You will owe a failure-to-file penalty and interest, but filing now stops the penalties from growing. If you cannot pay what you owe, contact the IRS about payment plans or other options.

Do I need to file if I did not earn much income in 2023?

It depends on your income level and filing status. The IRS sets a threshold each year — if your income is below it, you are not required to file. However, if taxes were withheld from your pay or you are owed a credit like the Earned Income Tax Credit, filing gets you a refund.

What documents do I need to have before I file?

Gather all W-2s from employers, 1099s for other income, receipts for deductible expenses, and records of any credits you claim. Your tax software or tax professional will tell you which documents you need based on your situation.

Is there a penalty if I file too early by mail?

No. If you mail your return before the IRS opens for the season, there is no penalty. The IRS will hold it and process it once the season begins. Your refund will not arrive any faster, but you will not be penalized for filing early.