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

The IRS will start processing 2025 tax returns on January 27, 2025. This is the official start date for the filing season. You can file your return before this date, but the IRS will not process it until January 27 at the earliest. If you file before then, your return sits in a queue.

The filing deadline itself is Tuesday, April 15, 2025. You have from January 27 through April 15 to file. If you need more time, you can request an automatic extension that moves your deadline to October 15, 2025 — but this extends only the filing deadline, not the payment deadline. Taxes owed are still due April 15.

Key Takeaways

  • The IRS starts accepting 2025 returns on January 27, 2025, and the filing deadline is April 15, 2025.
  • Filing before January 27 is possible, but the IRS will not process your return until that date.
  • An automatic extension moves your filing deadline to October 15, but taxes owed must still be paid by April 15.
  • E-filed returns are processed faster than paper returns, typically within 21 days if there are no issues.
  • If you are owed a refund, filing early in the season can mean receiving it sooner, though processing time varies.

Why the IRS has a staggered start date

The IRS does not open filing season on January 1 because it needs time to update systems, test software, and prepare for the volume of returns. The agency also waits for employers and financial institutions to send W-2 forms, 1099 forms, and other documents to both the IRS and taxpayers. These documents must arrive and be processed before the IRS can match them to your return.

The January 27 start date gives the IRS a buffer to handle the documents that arrive in early January. If you file before your employer or bank has sent their records to the IRS, your return may be flagged for review or delayed in processing.

What happens when you file before January 27

You can file your return before January 27, but the IRS will not begin processing it until that date. If you file on January 15, your return enters the system, but processing does not start until January 27. This does not hurt you — it simply means your return waits in line.

Filing early can be useful if you want to ensure your return is submitted before you forget or before life gets busy. However, if you are waiting on a W-2 or other document from your employer, waiting until late January or early February to file may be faster overall, because the IRS can process your return immediately without delays caused by missing documents.

E-filing versus paper returns and processing time

E-filed returns are processed much faster than paper returns. The IRS typically processes an e-filed return within 21 days if there are no errors or missing information. Paper returns can take 4 to 6 weeks or longer, depending on volume and whether the IRS needs to contact you.

If you are owed a refund and file electronically, you may receive it within 21 days. If you file on paper, expect 4 to 6 weeks at minimum. The IRS processes returns in the order they are received, so filing early in the season does not may provide faster processing, but it does mean your return enters the queue sooner.

What to have ready before January 27

Gather your documents before the filing season opens. You will need your W-2 forms from each employer, 1099 forms for interest, dividends, self-employment income, or other income sources, and records of deductions if you itemize. You will also need your Social Security number, date of birth, and filing status.

If you are claiming dependents, have their Social Security numbers and dates of birth. If you paid estimated taxes, mortgage interest, property taxes, or made charitable donations, have those records. Having everything ready means you can file as soon as January 27 without waiting for documents to arrive.

Extensions and what they do and do not cover

An automatic extension moves your filing deadline from April 15 to October 15. You do not need a reason to request one — the IRS grants it automatically if you ask. You can request an extension through your tax software, by filing Form 4868, or by contacting a tax professional.

The extension covers only the deadline to file your return, not the deadline to pay taxes owed. If you owe money, it is still due April 15. Paying late results in interest and penalties. If you cannot pay by April 15, you can set up a payment plan with the IRS, but the sooner you pay, the less interest you owe.

State tax filing deadlines

Most states follow the federal deadline of April 15, but a few states have different dates or no income tax at all. If you live in a state with income tax, check your state's tax agency website for the exact deadline. Some states allow extensions that align with the federal extension, while others have their own rules.

If you file a federal extension, you should also file a state extension if your state requires it. Filing a federal extension does not automatically extend your state deadline.

Frequently Asked Questions

Can I file my 2025 taxes before January 27?

Yes, you can file before January 27, but the IRS will not process your return until that date. Your return will be held in the system until processing begins. This does not hurt you, but it means your refund or processing will not begin until January 27 at the earliest.

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

You can wait to file until you receive all your documents. If you are missing a W-2 or 1099, filing without it may delay your return or trigger a review. The IRS recommends waiting until you have all documents before filing, or filing an amended return later if a document arrives after you file.

How long does it take to get a refund if I file on January 27?

If you e-file on January 27 and have no errors, you may receive your refund within 21 days. If you file on paper or if the IRS needs to review your return, it can take 4 to 6 weeks or longer. Direct deposit is faster than a paper check.

Do I have to file by April 15 if I owe money?

Yes, the filing deadline is April 15 regardless of whether you owe or are owed a refund. If you cannot pay by April 15, you can request a payment plan, but filing late results in penalties and interest. Filing on time and paying late is better than filing late.

What if April 15 falls on a weekend or holiday?

If April 15 falls on a weekend or holiday, the deadline moves to the next business day. In 2025, April 15 is a Tuesday, so the deadline is April 15. Check the IRS website each year to confirm the exact deadline in case it shifts.