The IRS opened for tax season 2024 on January 29, 2024
The IRS began accepting and processing tax returns on January 29, 2024. This is the official start date each year — before this date, the IRS does not accept any returns, even if you have all your documents ready. The season runs through April 15, 2024, which is the deadline to file.
The January 29 start date gives the IRS time to update its systems and prepare for the volume of returns. It also gives taxpayers time to gather documents like W-2s and 1099s, which employers and financial institutions are required to send out by January 31.
If you file before January 29, the IRS will reject your return. If you file after April 15 without an extension, you face penalties and interest on any tax owed. Filing early — even just a few days after January 29 — can speed up your refund if you are owed one.
Key Takeaways
- Tax returns for 2024 could not be filed before January 29, 2024, and the deadline to file without penalty was April 15, 2024.
- W-2s and 1099s arrive by January 31, so waiting until late February or early March gives you time to gather documents without rushing.
- The IRS processes returns in the order they are received, so filing in early February usually means a faster refund than filing in March or April.
- If you need more time, you can request a six-month extension, but this extends only the filing deadline — taxes owed are still due by April 15.
- The IRS website and phone lines are busiest in March and April, so calling in February or early March usually means shorter wait times.
Why the IRS has a set opening date each year
The IRS does not open for tax season on a random date. The agency sets the opening date to align with when employers and financial institutions send out tax documents. W-2s must be mailed by January 31, and 1099s (for self-employment, investment income, and other sources) must arrive by the same date. If the IRS opened before these documents were in the mail, you would not have the information you need to file accurately.
The opening date also gives the IRS time to update its computer systems and train staff for the high volume of returns. Tax season is the busiest time of year for the agency, and the weeks between mid-January and late January are used to prepare.
The April 15 deadline is set by federal law and does not change unless Congress passes new legislation. Some years, April 15 falls on a weekend or holiday, and the deadline shifts to the next business day. In 2024, April 15 was a Monday, so that was the actual deadline.
How to file once the season opens
Once January 29 arrives, you can file using tax software, a tax professional, or by mailing a paper return. Most people use software — either free options through the IRS Free File program or paid software from companies like TurboTax, H&R Block, or TaxAct. The IRS Free File program is available to people whose income is below a certain threshold, which varies by year but is typically around $60,000 to $70,000.
If you use a tax professional — a CPA, enrolled agent, or tax preparer — they can file your return as soon as the season opens. Many professionals have clients lined up and begin filing in late January or early February. You will need to gather your documents and meet with them before they file on your behalf.
If you mail a paper return, the IRS receives it and processes it more slowly than electronic returns. Mailed returns typically take four to six weeks to process, while e-filed returns usually process within two to three weeks. The IRS prefers electronic filing and processes those returns first.
What happens if you file before January 29
If you submit a return before January 29, the IRS will reject it. The rejection is automatic — the IRS systems simply do not accept returns before the opening date. You will receive a notice telling you the return was rejected and when you can resubmit it.
If you use tax software, the software will usually prevent you from filing before the opening date. If you try to file early, you will see an error message. If you use a tax professional, they will not submit your return until after January 29.
There is no penalty for attempting to file early — the penalty only applies if you file late (after April 15) without an extension. Filing early is actually encouraged, because the IRS processes returns in the order received.
Filing extensions and what they do and do not cover
If you cannot file by April 15, you can request a six-month extension from the IRS. This moves your filing deadline to October 15. You request an extension by filing Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) before April 15.
An extension gives you more time to gather documents and file your return, but it does not extend the deadline to pay taxes owed. If you owe money, it is still due by April 15. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you have an extension to file.
Many people file an extension because they are waiting for documents, are self-employed and still calculating income, or simply need more time to organize their records. Filing an extension is straightforward and does not trigger an audit or raise any red flags with the IRS.
When to expect your refund
If you are owed a refund, the timing depends on when you file and how you choose to receive it. The IRS typically issues refunds within 21 days of accepting your return if you file electronically and choose direct deposit to your bank account. This is the fastest method.
If you request a paper check, the refund takes longer — usually four to six weeks. If you file a paper return instead of e-filing, add another two to three weeks to the timeline.
The IRS processes returns in the order they are received during tax season. If you file on January 30, your return will be processed before one filed on March 15. This is another reason filing early can speed up your refund.
IRS phone lines and in-person help during tax season
The IRS operates a phone line during tax season where you can ask questions about filing, refunds, or your account. The main number is 1-800-829-1040. Wait times are shortest in early February and longest in March and April. If you call in mid-April, you may wait 30 minutes or longer.
The IRS also operates walk-in help at local IRS offices and at some libraries and community centers. These locations offer free help with basic tax questions and can assist with filing if you do not have access to a computer or software. Hours and locations vary by area, so you can search for the nearest office on the IRS website.
Many people use free tax preparation services offered by nonprofits and community organizations. These services are staffed by trained volunteers and are available to people with low to moderate income. You can find a site near you through the IRS Volunteer Income Tax Assistance (VITA) program.
Frequently Asked Questions
Can I file my 2024 taxes after April 15 if I did not request an extension?
No. If you file after April 15 without an extension, you will owe penalties and interest on any tax owed. The penalty is usually 5% per month of the unpaid tax, up to 25%. Interest accrues daily at a rate set by the IRS each quarter. Filing late also delays any refund you might be owed.
What if I do not have all my documents by January 29?
You can wait to file until you receive all your documents. W-2s arrive by January 31, and most 1099s arrive by the same date. If a document is late, you can file your return without it and amend later once it arrives. You do not have to file on the first day the IRS opens.
Does filing an extension mean the IRS will audit me?
No. Filing an extension does not increase your chances of an audit or raise any concerns with the IRS. Thousands of people file extensions each year for legitimate reasons. The IRS treats extended returns the same as those filed by April 15.
What if April 15 falls on a weekend or holiday?
The deadline moves to the next business day. In 2024, April 15 was a Monday, so that was the deadline. If April 15 falls on a Saturday, the deadline becomes Monday, April 17. If it falls on a Sunday, the deadline becomes Monday, April 16. The IRS announces any deadline changes on its website.
Can I file my 2024 taxes in 2025?
Yes, but you will owe penalties and interest if you owe taxes. You can file a late return at any time, but the longer you wait, the more interest accrues. If you are owed a refund, there is no penalty for filing late, but you cannot claim a refund more than three years after the original deadline.