The IRS typically opens its filing season in late January

The IRS begins accepting tax returns for the current year in late January, though the exact date shifts slightly each year. For the 2024 tax year, the IRS started accepting returns on January 29, 2024. For 2025 returns, filing opened on January 27, 2025. The IRS announces the opening date in the fall of the previous year, so you can plan ahead.

The delay between January 1 and late January exists because the IRS needs time to update its systems and because employers and financial institutions are still sending out W-2s, 1099s, and other documents that you need to file accurately. If you file before these documents arrive, you may have to file an amended return later.

You can prepare your return before the filing season opens — gathering documents, organizing deductions, and using tax software to draft your forms. You simply cannot submit it to the IRS until the season officially begins.

Key Takeaways

  • The IRS opens its filing season in late January each year, with the exact date announced in the fall of the previous year.
  • You can prepare your return before the season opens, but you cannot submit it to the IRS until the official start date.
  • The delay allows employers and financial institutions time to send W-2s, 1099s, and other required documents to both you and the IRS.
  • Filing early in the season can reduce the risk of identity theft and gets your refund processed sooner if you are owed one.

Why the IRS waits until late January to open

The main reason for the delay is that W-2 forms from employers and 1099 forms from banks, brokers, and other payers are due to the IRS by January 31. The IRS needs these documents in its system before it can reliably match your return against what employers and payers have already reported. If you file before the IRS has received these documents, your return may be flagged for review or rejected outright.

The IRS also uses the extra time to update its computer systems, test new forms and procedures, and train staff for the filing season. Tax law changes from year to year, and the IRS must reprogram its systems to reflect those changes before it can accept returns.

What you can do before filing season opens

Gather your documents as soon as they arrive. W-2s typically arrive by mail or email in early January. 1099s for interest, dividends, and self-employment income arrive by January 31. If you are itemizing deductions, collect receipts and statements for mortgage interest, property taxes, charitable donations, and medical expenses.

You can use tax software to enter this information and prepare your return before the filing season opens. Most software will let you save your work and submit it once the IRS begins accepting returns. This approach lets you file on the first day if you want to, without rushing through the process.

If you use a tax professional, you can meet with them before the season opens and have them prepare your return. They will submit it as soon as the IRS opens for business.

The deadline to file is April 15, not January 31

The tax filing deadline is April 15 of the following year (or the next business day if April 15 falls on a weekend or holiday). This is true regardless of when you file during the season. You have from late January through mid-April to submit your return.

Filing early has real advantages. If you are owed a refund, the IRS processes early returns faster — typically within 21 days if you file electronically and choose direct deposit. Filing early also reduces the window for identity thieves to file a fraudulent return in your name and claim your refund.

What happens if you file before the season opens

If you attempt to file before the IRS opens for the year, your return will be rejected. The IRS system simply will not accept it. You will need to resubmit once the filing season has begun.

Tax software usually prevents this by not allowing you to submit until the official date. If you are filing by mail, you can send your return before the season opens, but the IRS will not process it until after the season begins. Mailing early does not speed up processing — it just sits in a queue.

How to find the exact opening date each year

The IRS publishes the filing season opening date on its website (irs.gov) in October or November of the previous year. You can also find it by searching "IRS filing season opening date" plus the current year. The IRS also sends out press releases and updates its social media accounts with the announcement.

If you use tax software or work with a tax professional, they will notify you when the season opens. You do not need to track the date yourself — your software or preparer will handle it.

Frequently Asked Questions

Can I file my taxes on January 1?

No. The IRS does not accept returns until late January. If you submit before the season opens, your return will be rejected. You will need to resubmit once the IRS officially begins accepting returns.

What if I file before I receive my W-2 or 1099?

You can file without them if you know the amounts, but the IRS may flag your return for review if the numbers do not match what your employer or payer reports. It is safer to wait until you have the actual documents in hand.

Do I have to file as soon as the season opens?

No. You have until April 15 to file. Filing early is optional and offers benefits like faster refunds and lower identity theft risk, but there is no penalty for filing in March or early April.

What if April 15 falls on a weekend?

The deadline moves to the next business day. If April 15 is a Saturday, you have until Monday, April 17 to file. The IRS announces the actual deadline each year on its website.

Can I file an extension to get more time?

Yes. You can file Form 4868 to get an automatic six-month extension, moving your deadline to October 15. However, this extends the time to file, not the time to pay taxes owed. If you owe money, interest and penalties begin accruing on April 15 regardless of whether you have filed.