The IRS filing season for 2024 returns opens January 29, 2024, and the deadline to file is April 15, 2025

The IRS does not accept 2024 tax returns before January 29, 2024. This date marks the official start of filing season each year. If you file before then, the IRS will reject your return. The deadline to file your 2024 return is April 15, 2025 — this is a hard stop, not a suggestion. If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day.

You can file your return anytime between January 29, 2024, and April 15, 2025. Filing early has real advantages: you get your refund sooner, and you reduce the window during which someone could file a fraudulent return using your Social Security number. The IRS processes returns in the order they arrive, so an early filer typically receives a refund within 21 days if filing electronically and claiming the Earned Income Tax Credit or Additional Child Tax Credit.

Key Takeaways

  • The IRS will not accept 2024 returns before January 29, 2024, and will reject any filed before that date.
  • The filing deadline for 2024 returns is April 15, 2025; returns filed after this date incur penalties and interest unless you have an extension.
  • Filing electronically early in the season typically results in a refund within 21 days, while paper returns take much longer.
  • If you cannot file by April 15, you can request an automatic six-month extension, but this extends only the filing deadline, not the payment deadline.

Why the IRS waits until late January to open filing season

The IRS delays the start of filing season to give employers, banks, and other payers time to issue the documents you need to file accurately. Your employer must send you a W-2 by January 31, and banks must send 1099 forms by the same date. If the IRS opened filing season in early January, most people would not yet have these documents and would have to file incomplete returns or file again later.

The delay also gives the IRS time to update its systems and prepare for the volume of returns. Filing season is the busiest time of year for the IRS, and the agency uses the weeks before January 29 to test software, train staff, and ready its fraud-detection systems.

What happens if you file before January 29

If you submit a return before January 29, 2024, the IRS will reject it. If you file electronically through tax software or a tax professional, the software will usually block you from submitting before the season opens. If you mail a paper return that arrives before January 29, the IRS will hold it and process it once the season begins — your filing date will be the date the IRS receives it, not the date you mailed it.

Filing before the season opens does not give you any advantage. The IRS will not begin processing your return until January 29 regardless of when you submit it. If you have all your documents ready before then, there is no harm in waiting a few days for the season to officially open.

How to file after the April 15 deadline

If you cannot file by April 15, 2025, you can request an automatic extension from the IRS. This extension gives you until October 15, 2025, to file your return. You do not need a reason to request an extension, and you do not need the IRS to approve it in advance — the extension is automatic if you ask for it.

To request an extension, file Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) by April 15, 2025. You can file this form electronically through tax software, by mail, or through a tax professional. Filing Form 4868 extends only your filing deadline, not your payment deadline. If you owe taxes, you must pay by April 15 or you will owe penalties and interest on the unpaid amount, even if your return is not filed until October.

Penalties for filing late without an extension

If you file after April 15 without requesting an extension, the IRS charges a failure-to-file penalty. This penalty is typically 5 percent of the unpaid taxes for each month or part of a month that your return is late, up to a maximum of 25 percent. If you owe taxes and do not pay by April 15, you also owe a failure-to-pay penalty of 0.5 percent per month, plus interest on the unpaid amount.

These penalties add up quickly. A return filed even one month late can cost you hundreds of dollars in penalties alone, before interest. If you are owed a refund, there is no penalty for filing late — but you lose the refund if you do not file within three years of the original deadline.

Electronic filing versus paper filing and processing times

The IRS processes electronic returns much faster than paper returns. An electronically filed return with direct deposit typically results in a refund within 21 days. A paper return can take six to eight weeks or longer, especially during the peak of filing season in February and March.

If you file electronically and claim the Earned Income Tax Credit or Additional Child Tax Credit, the IRS holds your refund until mid-February as a fraud-prevention measure, even if your return is otherwise complete. This is called the EITC/ACTC holding period. Your return will not be rejected during this time — it is simply held before processing.

Paper returns are also at higher risk of processing delays if the IRS detects an error or needs more information. If you must file on paper, mail it early in the season to avoid the backlog that builds in March and April.

Special situations that affect your filing deadline

If you are out of the country on April 15, you automatically get an extension until June 15 to file and pay, provided you are a U.S. citizen or resident alien living abroad. You do not need to request this extension — it applies automatically. However, if you owe taxes, interest accrues from April 15 even though your payment deadline is June 15.

If you are in the military and stationed outside the United States, you also get an automatic extension. The deadline for you is the later of June 15 or 180 days after the end of your active duty status.

If you are waiting for a document from your employer or a financial institution and cannot file by April 15, you can still request Form 4868 for an extension. An extension gives you time to obtain the missing document and file an accurate return.

Frequently Asked Questions

Can I file my 2024 return in January 2024?

No. The IRS will not accept 2024 returns before January 29, 2024. If you file electronically before that date, the software will block your submission. If you mail a paper return, the IRS will hold it and process it once the season opens on January 29.

What if I miss the April 15 deadline and did not request an extension?

You will owe a failure-to-file penalty of 5 percent per month (up to 25 percent) of any unpaid taxes, plus interest. If you are owed a refund, there is no penalty, but you must file within three years to claim it. Request an extension immediately if you have not filed yet.

Does requesting an extension give me more time to pay taxes I owe?

No. An extension moves your filing deadline to October 15, but your payment deadline stays April 15. If you owe taxes, you must pay by April 15 or you will owe penalties and interest on the unpaid amount, even if you file in October.

How long does it take to get a refund if I file in February versus April?

If you file electronically in February, you typically receive a refund within 21 days (or mid-February if you claim the Earned Income Tax Credit). If you file in April, processing takes longer because the IRS is handling millions of returns at once. Paper returns filed in April can take eight weeks or more.

What if April 15 falls on a weekend?

If April 15 is a Saturday or Sunday, the deadline moves to the following Monday. In 2025, April 15 is a Monday, so the deadline is April 15. Always check the IRS website for the exact deadline in your filing year, as it can shift if April 15 falls on a federal holiday.