The IRS begins accepting 2025 tax returns on January 27, 2025

The Internal Revenue Service opens its filing season on January 27, 2025. This is the date when the IRS systems are ready to receive and process returns for the 2024 tax year. You can file before this date, but the IRS will not process your return until after January 27.

If you file before January 27, your return sits in a queue. The IRS will not begin processing it, issuing refunds, or crediting payments until the official start date. Filing early does not speed up your refund — it only means your return waits longer in the system before processing begins.

The filing season runs through April 15, 2025, which is the deadline to file your return or request an extension. If you miss April 15 without an extension, you owe a failure-to-file penalty on top of any taxes owed.

Key Takeaways

  • The IRS will not process any 2024 tax returns before January 27, 2025, even if you submit them earlier.
  • Filing before January 27 does not speed up your refund — it only means your return waits in a queue.
  • The deadline to file is April 15, 2025, unless you request a six-month extension before that date.
  • If you owe taxes, filing early can reduce the interest that accrues on the amount owed, even though processing does not start until January 27.

Why the IRS waits until late January to start processing

The IRS needs time to update its systems after the end of the calendar year. Tax forms change year to year, employers and financial institutions send in wage and income documents throughout January, and the agency must load all of this data into its computers before it can safely process returns.

If the IRS began processing returns in early January, it would have incomplete information about your income. A return filed on January 5 might not include a W-2 that arrives on January 20, or a 1099 form from a brokerage that reports investment income. Processing returns before all income documents arrive would lead to incorrect refunds and audits later.

The January 27 start date gives employers, banks, and other payers until January 31 to file their information returns with the IRS. This ensures the agency has a complete picture of your income before it starts processing your return.

What happens if you file before January 27

You can file your return using tax software or a tax preparer at any time. The software will accept your return and may even let you e-file it. However, the IRS systems will reject it or hold it until January 27.

If you e-file before January 27, your return will be held in a queue. Once January 27 arrives, the IRS will begin processing the returns in the order they were received. This means a return filed on January 10 will be processed before one filed on January 26, but both will start processing on or after January 27.

If you owe taxes and file before January 27, you should still pay the amount owed by April 15 to avoid interest and penalties. Paying early stops interest from accruing, even though the IRS has not yet processed your return.

How to file your 2024 return

You have three main routes: file on your own using tax software, work with a tax preparer or CPA, or use a free filing service if your income is below a certain threshold.

The IRS Free File program offers free tax software to people whose 2024 income was $79,000 or less. You can find participating software providers on the IRS website. If your income is above $79,000, you can still use commercial tax software, which typically costs $100 to $200 depending on the complexity of your return.

A tax preparer or CPA will file your return for you and handle any questions from the IRS. This costs more — usually $150 to $500 or more — but is useful if your situation is complex, you are self-employed, or you own rental property.

What documents you need before filing

Gather these documents before you sit down to file: your Social Security number or Individual Taxpayer Identification Number, your filing status (single, married filing jointly, head of household, etc.), and information about any dependents.

You will also need income documents: W-2 forms from employers, 1099 forms from banks (interest income), investment accounts (dividends and capital gains), and any self-employment income. If you received unemployment benefits, student loan interest payments, or made charitable donations, gather those records too.

If you paid state and local taxes, mortgage interest, or property taxes, keep those records handy. You will need them to decide whether to itemize deductions or take the standard deduction.

Refund timelines after the IRS starts processing

Once the IRS begins processing on January 27, the time to receive a refund depends on how you file and how you want the money.

If you e-file and request direct deposit to your bank account, the IRS typically issues refunds within 21 days of processing your return. If you file on paper or request a check by mail, it takes longer — usually four to six weeks or more.

The IRS publishes a "Where's My Refund" tool on its website where you can check the status of your return. You can check this tool 24 hours after you e-file, or four weeks after you mail a paper return.

What to do if you cannot file by April 15

If you need more time, you can request an automatic six-month extension. This pushes your filing deadline to October 15, 2025. However, an extension only gives you more time to file — it does not extend the time to pay taxes owed.

To request an extension, file Form 4868 with the IRS before April 15. You can file this form electronically through tax software, by mail, or through a tax preparer. If you owe taxes, you should pay as much as you can by April 15 to minimize interest and penalties on the unpaid amount.

If you do not file by October 15 and do not have an extension, you owe a failure-to-file penalty. This penalty is usually 5% of the unpaid tax for each month or part of a month that the return is late, up to 25%.

Frequently Asked Questions

Can I file my 2024 return in December 2024?

You can prepare your return in December, but the IRS will not accept it until January 27, 2025. If you submit it before then through tax software or a preparer, it will be held and processed starting January 27. Filing early does not speed up processing or your refund.

What if I file before January 27 and the IRS rejects my return?

The IRS will not reject a return filed before January 27 — it will simply hold it. Once January 27 arrives, the IRS will begin processing returns in the order received. If there is an error in your return, the IRS will contact you after it starts processing.

Do I have to wait until January 27 to file if I owe taxes?

No. If you owe taxes, you should file as soon as you have all your documents, even before January 27. Pay the amount owed by April 15 to stop interest from accruing. The IRS will process your return after January 27, but paying early reduces the interest you owe.

Will I get my refund faster if I file on January 27?

No. Refund timing depends on when the IRS processes your return after January 27, not on the exact date you file. A return filed on January 27 and one filed on February 15 will both be processed in the order received, starting after January 27. Direct deposit refunds typically arrive within 21 days of processing.

What if I do not have all my documents by January 27?

You can file without some documents if you have a reasonable estimate of the income. However, you may need to file an amended return later if the actual amount differs. It is safer to wait until you have all W-2s and 1099s, which employers must send by January 31.