The IRS begins accepting returns on January 29, 2025

The IRS will start accepting and processing 2024 tax returns on Wednesday, January 29, 2025. This is the official start date for the 2025 filing season. If you file before this date, the IRS will not accept your return, even if you submit it electronically.

The IRS sets this date each year to allow time for tax software companies and tax professionals to test their systems, and to give the agency time to prepare its processing infrastructure. The date typically falls in late January, though it can shift by a few days depending on the year.

You can file as soon as January 29, but you do not have to. The deadline to file is April 15, 2025. Filing early has advantages — you may receive a refund sooner, and you reduce the window during which someone could file a fraudulent return in your name.

Key Takeaways

  • The IRS will not accept 2024 returns before January 29, 2025, regardless of how you file.
  • Filing electronically is faster than mailing a paper return, and refunds arrive within 21 days for most e-filed returns.
  • You have until April 15, 2025, to file, but filing earlier reduces identity theft risk and gets your refund sooner.
  • Tax software, tax professionals, and the IRS Free File program all become available on or shortly after January 29.

How the January 29 start date affects different filing methods

If you file electronically through tax software or a tax professional, your return will be rejected if you try to submit it before January 29. Most tax software will not even let you file before that date — the system simply will not accept the submission. If you use a tax professional, they will hold your return until the IRS opens.

If you mail a paper return, you can print and mail it before January 29, but the IRS will not process it until after that date. Mailing early does not speed up processing. Paper returns typically take 4 to 6 weeks to process, compared to 21 days or less for electronic returns.

The IRS Free File program, which offers free tax preparation software to people who earn below a certain income threshold, also opens on January 29. You cannot access Free File before that date.

Why the IRS sets a specific start date each year

The IRS publishes the filing season start date months in advance so that tax software companies, payroll processors, and tax professionals can prepare their systems. Tax software must be tested to ensure it correctly calculates deductions, credits, and tax liability. The IRS itself must update its computers to handle the volume of returns that will arrive.

The start date also gives employers and financial institutions time to send out W-2 forms, 1099 forms, and other documents that you need to file accurately. The IRS requires most employers to send W-2s by January 31, which is why the filing season typically does not open until late January.

What to do if you want to file right away on January 29

If you want to file as soon as the IRS opens, gather your documents now: your W-2 from your employer, any 1099 forms for interest, dividends, or self-employment income, last year's tax return, and records of deductions you plan to claim. Having these ready means you can file within hours of January 29.

If you use tax software, you can often enter your information before January 29 and save your return as a draft. When January 29 arrives, you will be able to review and submit. If you use a tax professional, contact them in early January to schedule an appointment, as many professionals book up quickly once the season opens.

Filing electronically is the fastest way to get your refund. The IRS aims to issue refunds within 21 days for returns filed electronically with direct deposit. If you claim the Earned Income Tax Credit or the Additional Child Tax Credit, the IRS will not issue your refund before February 15, 2025, even if you file on January 29.

What happens if you miss the April 15 deadline

If you do not file by April 15, 2025, you will owe a failure-to-file penalty on top of any taxes you owe. The penalty is usually 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. If you are owed a refund, there is no penalty for filing late, but you will lose the refund if you do not file within three years.

If you need more time, you can request an extension by filing Form 4868 before April 15. An extension gives you until October 15, 2025, to file, but it does not extend the time to pay any taxes you owe. Taxes are still due by April 15 even if you file an extension.

Identity theft and early filing

Filing early in the season reduces the risk that someone will file a fraudulent return using your Social Security number. Once the IRS has accepted and processed your return, a fraudster cannot file another return in your name for that year. If you wait until March or April to file, you give criminals a longer window to act.

If you suspect your identity has been stolen or your Social Security number has been misused, contact the IRS at 1-800-829-1040 or visit irs.gov. The IRS has a process for resolving identity theft cases, though it can take time.

Frequently Asked Questions

Can I file my 2024 return before January 29, 2025?

No. The IRS will not accept 2024 returns before January 29, 2025. Tax software and e-filing systems will reject any return submitted before that date. If you mail a paper return early, it will sit unprocessed until after January 29.

How long does it take to get a refund if I file on January 29?

If you file electronically with direct deposit, the IRS typically issues refunds within 21 days. If you claim the Earned Income Tax Credit or Additional Child Tax Credit, the IRS will not issue your refund before February 15, 2025, even if you file on January 29. Paper returns take 4 to 6 weeks.

What if I do not have all my documents by January 29?

You can wait for your documents to arrive. Employers must send W-2s by January 31, and financial institutions have until January 31 to send 1099s. You can file anytime between January 29 and April 15. Filing a few weeks late does not affect your refund time much if you file electronically.

Do I have to file on January 29, or can I file later?

You do not have to file on January 29. You can file anytime between January 29 and April 15, 2025. Filing earlier means you get your refund sooner and reduce identity theft risk, but there is no requirement to file on the first day.

What happens if I file after April 15, 2025?

You will owe a failure-to-file penalty of 5 percent of unpaid taxes per month, up to 25 percent. If you are owed a refund, there is no penalty, but you lose the refund if you do not file within three years. You can request an extension by filing Form 4868 before April 15 to get until October 15.