The IRS begins accepting returns on January 27, 2025

The IRS will start receiving and processing tax returns on Monday, January 27, 2025. This is the official start date for the 2025 tax filing season, which covers income you earned during 2024. You can file before this date, but the IRS will not process your return or issue refunds until after January 27.

The filing deadline remains April 15, 2025, giving you about 2.5 months to submit your return. If you file electronically, your return typically processes within 21 days. If you file on paper, processing takes longer — usually 4 to 6 weeks or more.

Starting your return before January 27 is fine if you have all your documents ready. Many tax software programs let you prepare and save your return in advance. However, do not expect a refund to arrive before late February at the earliest, even if you file on January 27.

Key Takeaways

  • The IRS begins accepting returns on January 27, 2025, and you must file by April 15, 2025.
  • You can prepare your return before January 27, but the IRS will not process it or send refunds until after that date.
  • Electronic returns typically process within 21 days; paper returns take 4 to 6 weeks or longer.
  • The IRS processes returns in the order they are received, so filing early does not speed up your refund if you file electronically.

Why the IRS delays the start of tax season

The IRS does not open the filing season on January 1 because employers and financial institutions need time to send you the documents you need to file accurately. Your employer must send your W-2 form by January 31. Banks and investment firms must send 1099 forms (for interest, dividends, or other income) by the same date. The IRS waits until late January to give these organizations time to mail or electronically deliver these forms to you.

If you file before you receive all required documents, you may have to file an amended return later if the numbers do not match what the IRS receives from your employer or bank. Starting your return after you have all your forms in hand reduces this risk.

How to file before January 27 if you are ready

You can prepare your return using tax software or a tax professional before January 27. Many online tax programs let you enter your information and save your return as a draft. You can then submit it electronically as soon as the IRS opens on January 27.

If you use a tax professional — a CPA, enrolled agent, or tax preparer — they can prepare your return in advance and file it electronically the moment the IRS starts accepting returns. This is one way to ensure your return is among the first processed, though it does not change when your refund arrives.

If you are filing on paper, you can prepare your return and mail it before January 27, but the IRS will not process it until after that date. Mailing early does not speed up processing.

What to expect after you file

Once you file electronically, the IRS sends you an acknowledgment within 24 hours confirming receipt. This is not approval — it is just confirmation that your return arrived. The IRS then reviews your return for errors and processes it, which usually takes 21 days for electronic returns.

If you are owed a refund and you file electronically, the IRS typically issues it within 21 days. If you file on paper, allow 4 to 6 weeks. Some refunds take longer if the IRS needs to verify information or if there are errors on your return.

You can check the status of your return using the IRS "Where's My Refund?" tool on the IRS website. This tool updates once per day and shows whether your return has been received, is being processed, or has been approved.

Documents you need before filing

Gather these documents before you start your return:

  • W-2 forms from all employers (one for each job you held in 2024)
  • 1099 forms for interest, dividends, self-employment income, or other income
  • Receipts or records of deductible expenses if you are self-employed
  • Records of charitable donations if you itemize deductions
  • Mortgage interest statement (Form 1098) if you own a home
  • Student loan interest statement if you paid student loan interest
  • Health insurance information for you and any dependents

You do not need all of these documents to file — only the ones that apply to your situation. However, having them ready before you start makes the process faster and more accurate.

Filing options and where to start

You have three main ways to file: online tax software, a tax professional, or paper forms. Online software is fastest and cheapest for most people. The IRS Free File program offers free software to people earning under a certain income threshold (the limit changes yearly). You can find the list of approved software on the IRS website.

A tax professional — CPA, enrolled agent, or tax preparer — handles the entire process for you. This costs money but is useful if your taxes are complex or you are self-employed. A paper return takes the longest to process and is most prone to errors, but it is an option if you do not have internet access.

Whichever method you choose, you can start preparing your return now. Just wait until January 27 to submit it electronically or mail it.

Frequently Asked Questions

Can I file my return before January 27?

You can prepare your return using tax software or a tax professional before January 27, but the IRS will not process it until after that date. If you file electronically before January 27, your return will be held and processed starting January 27. If you mail a paper return before January 27, it will arrive at the IRS but will not be processed until after January 27.

Will filing early get me my refund faster?

No. The IRS processes returns in batches, not in the order they arrive. Filing on January 27 versus February 1 does not change when your refund arrives. Electronic returns typically take 21 days to process regardless of when you file, so a January 27 filing usually results in a refund by mid-February.

What if I do not have all my documents by January 27?

You can file without some documents if you have enough information to complete your return. However, if you are missing a W-2 or 1099, you may need to file an amended return later when you receive it. It is safer to wait until you have all required documents, even if it means filing closer to April 15.

Does the IRS process returns 24 hours a day starting January 27?

The IRS accepts returns electronically 24 hours a day, seven days a week starting January 27. However, processing speed depends on the volume of returns received. Early in the season, processing is usually faster than in March or April when millions of returns arrive.

What happens if I miss the April 15 deadline?

If you do not file by April 15, you may owe penalties and interest on any taxes owed. If you are owed a refund, you can still file late and receive it, but you lose the ability to claim that refund after three years. You can request an extension to file by October 15, but an extension does not extend the deadline to pay taxes owed.