The IRS operates year-round, but the 2025 tax filing season officially opens January 27, 2025

The IRS does not close entirely, but it does have a formal filing season each year when it begins accepting and processing tax returns. For the 2025 tax year (the income you earned in 2024), the IRS will start accepting returns on January 27, 2025. This is the date when the agency's systems are ready to receive and process your return, whether you file by mail or electronically.

Before January 27, you can prepare your return and gather your documents, but the IRS will not process anything you submit. If you mail a return before that date, it will sit unprocessed until after January 27. If you file electronically before that date, the system will reject it.

The filing deadline itself is April 15, 2025, unless that date falls on a weekend or holiday. You can file anytime between January 27 and April 15, though filing earlier usually means getting a refund sooner if you are owed one.

Key Takeaways

  • The 2025 filing season opens January 27, 2025, and the deadline to file is April 15, 2025.
  • You can prepare your return before January 27, but the IRS will not process it until after that date.
  • Filing electronically is faster than mailing a paper return and usually results in a quicker refund.
  • If you cannot file by April 15, you can request an extension, which gives you until October 15, 2025 to file without penalty.

Why the IRS does not open on January 1

The IRS needs time after the calendar year ends to prepare its systems and receive documents from employers and financial institutions. W-2 forms from your employer, 1099 forms from banks and investment firms, and other income documents are not due to the IRS until January 31. The agency uses late January to load these documents into its systems and test that everything is working correctly before accepting returns from the public.

This delay also gives the IRS time to implement any changes to tax law or forms that Congress passed during the previous year. Tax rules sometimes change in December or early January, and the agency must update its software and instructions to reflect those changes before it can safely process returns.

What you can do before January 27

You do not have to wait until January 27 to start preparing. Gather your documents now: your W-2 from your employer, any 1099 forms you receive, receipts for deductible expenses if you itemize, records of charitable donations, mortgage interest statements, and any other income or expense records you will need. If you are self-employed, organize your business income and expenses.

You can also use tax software to fill out your return before January 27. Most programs will let you enter all your information and save your work. When January 27 arrives, you can review everything one more time and then submit. This approach means you are ready to file the moment the season opens, which is especially useful if you are expecting a refund and want it as soon as possible.

How to file once the season opens

You have two main routes: file electronically or file by mail. Electronic filing is faster and more reliable. You can file online using tax software (paid or free), through a tax professional, or through the IRS Free File program if your income is below a certain threshold. Electronic returns are usually processed within 21 days if you choose direct deposit for your refund.

Paper returns take much longer — typically 4 to 6 weeks or more — and are more prone to errors because the IRS must scan and enter the information manually. If you do mail a return, send it to the address listed in the tax form instructions for your state, and keep a copy for your records.

What happens if you miss the April 15 deadline

If you cannot file by April 15, you can request an automatic extension by filing Form 4868. This gives you until October 15, 2025 to file your return without penalty. However, an extension to file is not an extension to pay: if you owe taxes, you still owe them by April 15, even if you have not filed yet. Paying what you estimate you owe by April 15 will reduce any penalties and interest.

If you do not file and do not request an extension, the IRS will charge a failure-to-file penalty on top of any taxes you owe, plus interest. The penalty is usually 5 percent of the unpaid tax for each month you are late, up to 25 percent.

Special situations that affect your filing timeline

If you are a U.S. citizen or resident alien living abroad, you get an automatic two-month extension until June 15, 2025 to file and pay. You can request a further extension to October 15 if needed. If you are in the military and stationed overseas, similar extensions apply.

If you are affected by a federally declared disaster, the IRS may grant additional time to file and pay. Check the IRS website or contact the agency directly to see if your area qualifies.

Where to find help if you have questions

The IRS website (irs.gov) has forms, instructions, and answers to common questions. You can also call the IRS at 1-800-829-1040 during filing season, though wait times are often long. If you need help preparing your return, the IRS Free File program offers free tax software to people with lower incomes, and many communities have free tax preparation clinics run by volunteers through the IRS Volunteer Income Tax Assistance (VITA) program.

A tax professional — either a CPA, enrolled agent, or tax preparer — can file on your behalf. They can also represent you if the IRS has questions about your return later.

Frequently Asked Questions

Can I file my 2025 return before January 27?

No. The IRS will reject any return submitted before January 27, 2025, whether you file electronically or by mail. You can prepare your return using tax software, but you cannot submit it until after January 27.

What if I file on January 27 — when will I get my refund?

If you file electronically and choose direct deposit, the IRS typically processes your return within 21 days. If you file by mail, it takes 4 to 6 weeks or longer. Filing early in the season does not speed up processing, but it does mean your refund arrives sooner than if you wait until March or April.

Do I have to file by April 15 even if I do not owe taxes?

If you are owed a refund, you do not have to file, but you should. The IRS will not send you money you are owed unless you file a return claiming it. If you do not file, you lose the refund after three years.

What if April 15 falls on a weekend?

If April 15 is a Saturday or Sunday, the deadline moves to the next business day. For 2025, April 15 is a Tuesday, so the deadline is April 15. Check the IRS website each year to confirm the exact deadline for that year.

Can I file my 2024 taxes after the 2025 season opens?

Yes. You can file a prior-year return anytime, but the longer you wait, the more interest and penalties you may owe if you owe taxes. If you are owed a refund, you have three years from the original deadline to claim it.