The IRS opens its filing season on a set date each year, usually in late January

The IRS does not accept tax returns year-round. Filing season has a start date and an end date. For the 2024 tax year (returns filed in 2025), the IRS began accepting returns on January 27, 2025. The deadline to file is April 15, 2025.

The exact start date shifts slightly each year because the IRS coordinates with state tax agencies and needs time to update its systems after the previous year closes. The start date typically falls between late January and early February. You can find the current year's start date on IRS.gov, or call the IRS at 1-800-829-1040.

Returns filed before the season opens will be rejected by the IRS system. If you use tax software, it will not let you file until the IRS has opened its intake. If you mail a paper return early, it will sit unprocessed until filing season begins.

Key Takeaways

  • The IRS opens filing season in late January or early February each year; for 2025, it opened January 27.
  • Returns submitted before the official start date will be rejected, whether you file electronically or by mail.
  • The filing deadline is always April 15 unless that date falls on a weekend or holiday, in which case it moves to the next business day.
  • Tax software will block you from filing until the IRS has opened its system, so you cannot accidentally file too early.
  • If you need your refund quickly, filing as soon as the season opens gives you the longest window for processing.

Why the IRS does not open earlier

The IRS waits until late January because most employers do not send W-2 forms to workers until January 31. The IRS also requires employers to send copies to the government by the same date. Without those documents in hand, you cannot file an accurate return.

The IRS also uses the weeks before filing season to update its computer systems, test new software, and coordinate with state tax agencies. Many states tie their filing windows to the federal start date, so the IRS opening late means state systems open late too.

What happens if you file before the season opens

If you attempt to file electronically before the IRS opens, your tax software will show an error message and reject the return. The software knows the filing season has not started and will not transmit your return to the IRS.

If you mail a paper return before the season opens, the IRS will receive it but will not process it. It will sit in a queue until the filing season officially begins. Your return will then be processed in the order it was received, so mailing early does not give you an advantage — it just means your return waits longer before processing begins.

How to know when you can file

The simplest way to know if filing season has opened is to attempt to file. If you use tax software (TurboTax, H&R Block, TaxAct, or others), the software itself will tell you whether the IRS is accepting returns. If the season has not opened, you will see a message saying so.

You can also check IRS.gov directly. The homepage displays the current filing season status and the official start date for the year. The IRS also sends out press releases when filing season opens, which news outlets cover widely.

Timeline from filing season opening to the deadline

Once the IRS opens, you have roughly 2.5 to 3 months to file. The exact number of days varies by year because April 15 sometimes falls on a weekend or holiday. In 2025, there are 78 days between the January 27 opening and the April 15 deadline.

The IRS processes returns on a rolling basis. If you file in early February, your return will typically be processed within 21 days if you chose direct deposit. If you file in late March or early April, processing may take longer because the volume of returns increases as the deadline approaches.

What to have ready before filing season opens

You do not need to wait for filing season to open to gather your documents. Collect your W-2 forms from each employer as soon as you receive them (employers must send them by January 31). Gather 1099 forms for any self-employment income, investment income, or other sources. Collect receipts or records for deductions you plan to claim.

If you are claiming the Earned Income Tax Credit or the Child Tax Credit, have your Social Security numbers and birth dates for yourself, your spouse (if filing jointly), and any dependents. If you received unemployment benefits, student loan interest statements, or mortgage interest statements, gather those too.

Frequently Asked Questions

Can I file my taxes before the IRS opens filing season?

No. If you try to file electronically, the software will reject it. If you mail a paper return, the IRS will receive it but will not process it until filing season opens. There is no advantage to mailing early.

What if I miss the April 15 deadline?

You can request an automatic extension, which gives you until October 15 to file. You must request the extension by April 15 — filing late without requesting an extension first results in penalties and interest on any taxes owed. You can request an extension through tax software or by mailing Form 4868 to the IRS.

Does filing on the first day of the season mean I get my refund first?

Not necessarily. The IRS processes returns in the order received, but processing time depends on whether your return is simple or complex, whether you chose direct deposit, and current IRS workload. Direct deposit refunds typically arrive within 21 days of acceptance, regardless of when you filed during the season.

What if my W-2 has not arrived by the time filing season opens?

You can file using an estimate of your W-2 income and amend your return later once you receive the actual form. However, if your estimate is significantly off, you may owe additional tax or penalties. It is usually safer to wait for the actual W-2 before filing.

Do state tax returns have the same filing season as federal returns?

Most states open their filing seasons on or shortly after the federal opening date. Some states open a few days earlier or later. Check your state tax agency's website for the exact date, or ask your tax software — it will tell you when your state is ready to receive returns.