The IRS opens its filing season in late January most years
The IRS typically begins accepting tax returns in late January or early February. The exact date changes year to year and depends on when the IRS completes its systems testing. For the 2024 tax year, the IRS started accepting returns on January 29, 2024. For 2025 tax returns, the IRS announced it would begin accepting returns on January 27, 2025.
The opening date applies to all filing methods: paper returns, e-file through tax software, and returns filed through a tax professional. You can prepare your return before the filing season opens, but the IRS will not process it until after the official start date. If you file before that date, the IRS will hold your return and process it once the season begins.
The IRS publishes the opening date on its website and through news releases several weeks in advance. You can find the current year's date on IRS.gov under "Filing Season" or by calling the IRS at 1-800-829-1040.
Key Takeaways
- The IRS filing season typically opens in late January, with the exact date announced several weeks beforehand on IRS.gov.
- You can prepare your return before the season opens, but the IRS will not process it until after the official start date.
- The opening date is the same for all filing methods: paper, e-file through software, and returns prepared by tax professionals.
- If you file before the season opens, your return will be held and processed once the IRS begins accepting returns.
Why the IRS does not open on January 1
The IRS needs time after the calendar year ends to prepare its systems and test them before accepting millions of returns. Employers, financial institutions, and other organizations must send wage and income documents to the IRS and to taxpayers by January 31. The IRS uses this time in early January to update its computer systems, verify that forms and software work correctly, and train staff.
The delay also gives the IRS time to incorporate any last-minute tax law changes passed by Congress. Tax laws sometimes change in December or early January, and the IRS must reprogram its systems to reflect those changes before it can safely process returns.
What you need before the season opens
You will need certain documents before you can file, regardless of when the season opens. These include your Social Security number or Individual Taxpayer Identification Number (ITIN), your filing status, and information about your income and deductions.
If you received income from an employer, you will need your W-2 form. If you received interest, dividends, or other investment income, you will need the relevant 1099 forms. If you are self-employed, you will need records of your income and business expenses. If you paid mortgage interest, property taxes, or made charitable donations, you will need documentation of those amounts.
Most employers and financial institutions mail these documents by January 31, though some send them electronically. You do not have to wait for the paper copies to arrive — many organizations make the information available online through your account with them.
Filing before the season officially opens
You can file your return before the IRS begins accepting returns, but it will not be processed immediately. If you file on January 15 and the season opens on January 27, the IRS will hold your return and begin processing it on January 27. Your return will be in the queue in the order it was received, so filing early does not give you a processing advantage.
Filing early does have one benefit: if there is an error on your return, you will discover it sooner. The IRS will send you a notice if there is a problem, and you will have time to correct it before the filing deadline on April 15. If you wait until March or April to file, you have less time to fix errors before the deadline.
How to find out when filing season opens
The IRS announces the opening date on its official website, IRS.gov, usually in November or December of the previous year. You can search for "IRS filing season" or look under the "Filing" section of the website.
You can also call the IRS at 1-800-829-1040 to ask when the season opens. Tax software companies and tax preparation services also announce the opening date to their users.
What happens after you file during the season
Once the IRS receives your return after the season opens, it processes it in the order received. Most returns are processed within 21 days if you file electronically and request a direct deposit refund. Paper returns take longer — typically 4 to 6 weeks or more.
The IRS will send you a confirmation notice once your return is received and processed. If you are owed a refund, you can track the status on IRS.gov using the "Where's My Refund?" tool. This tool updates once per day and shows you whether your return has been received, is being processed, or has been approved.
Frequently Asked Questions
Can I file my taxes before the IRS filing season opens?
Yes, you can prepare and submit your return before the season opens, but the IRS will not process it until after the official start date. Filing early does not speed up processing, but it does give you time to fix any errors before the April 15 deadline.
What if I need to file before the season opens?
If you have a specific reason to file early — such as needing a refund for a loan or facing a financial emergency — you can still prepare your return. However, the IRS will hold it until the season begins. There is no way to have the IRS process a return before the official opening date.
Does the filing season opening date change every year?
Yes, the opening date changes year to year. It typically falls in late January or early February, depending on when the IRS completes its systems testing. The IRS announces the date several weeks in advance on IRS.gov.
What if I file on paper instead of electronically?
The filing season opening date applies to all methods of filing, including paper returns. However, paper returns take longer to process than electronic returns — usually 4 to 6 weeks or more compared to 21 days for e-filed returns with direct deposit.