When the IRS Starts Processing Tax Returns Each Year

The IRS filing season typically opens in late January

The IRS begins processing tax returns in late January each year, though the exact date shifts slightly depending on when the agency completes its annual systems setup. For the 2024 tax year, the IRS started accepting returns on January 29. The start date is usually announced in December of the prior year, so you can plan ahead.

The opening date matters because the IRS cannot process your return before that date, even if you file it earlier. If you submit a return before the season opens, the IRS will hold it and begin processing once the systems are live. This does not delay your refund — the agency processes returns in the order they arrive once the season starts.

Processing speed depends on whether you file electronically or by mail. Electronic returns typically process within 21 days if there are no errors or missing information. Paper returns take significantly longer, often six to eight weeks or more, because they must be manually scanned and entered into the system.

Key Takeaways

The IRS opens its filing season in late January each year, with the exact date announced in December of the prior year.
Filing before the season opens does not speed up processing — the IRS holds your return and processes it once systems are active.
Electronic returns process faster than paper returns, typically within 21 days if complete and accurate.
The IRS processes returns in the order they arrive once the season begins, so filing early can mean a faster refund.

Why the IRS does not open immediately on January 1

The IRS needs time to update its systems for the new tax year, test software, and train staff. The agency also waits for final guidance from Congress on any last-minute tax law changes. This preparation period typically takes three to four weeks into January.

During this closed period, tax software companies and tax preparers are already working — they can prepare your return and hold it for electronic filing once the IRS opens. This is why many people file in early January even though the IRS is not yet accepting returns. Your tax preparer or software will automatically transmit your return on the opening date.

What happens if you file before the season opens

If you file electronically before the IRS opens, your return sits in a queue and processes on the opening date or shortly after. You will not lose your place in line. The IRS treats all returns filed before the opening date as if they arrived on the opening date itself.

If you mail a paper return before the season opens, it will arrive at an IRS processing center, but staff will not begin scanning and processing it until after the season opens. Again, this does not hurt you — the IRS will process it in the order it was received once the season is active.

How to track your return once processing begins

The IRS provides a tool called "Where's My Refund?" on its website. You can check the status of your return starting 24 hours after you file electronically, or four weeks after you mail a paper return. The tool shows whether your return has been received, is being processed, or has been approved.

You will need your Social Security number, filing status, and the exact refund amount to use the tool. The IRS updates the status once per day, usually overnight, so checking multiple times in a single day will not show new information.

Delays that can slow processing after the season opens

Even after the IRS begins processing, some returns take longer than the standard 21 days. Common reasons include missing information (like a missing signature or incomplete address), math errors, or discrepancies between your return and other documents the IRS has on file (such as W-2s or 1099s from employers).

If your return is selected for review, processing can take several weeks or months. The IRS will contact you by mail if this happens — never by phone or email. You will be told what documents or information they need and given a deadline to respond.

Identity theft and fraud checks also delay some returns. If the IRS suspects fraud or detects signs of identity theft, it holds the return for investigation. This is a safety measure, but it can add weeks to processing time.

Filing early versus waiting until later in the season

Filing as soon as you have all your documents — typically in late January or early February — gives you the best chance of a faster refund. The IRS processes returns in the order they arrive, so an early filer usually sees their refund before someone who files in March or April.

Waiting until closer to the April 15 deadline does not give you any advantage and often means a longer wait for your refund. The only reason to wait is if you are still gathering documents or waiting for forms from employers or financial institutions.

What the IRS means by "processing" your return

Processing is not the same as approval. When the IRS processes your return, it scans or receives the document, checks it for completeness, verifies the math, and compares it against other records it has on file. If everything matches and there are no errors, the return is approved and your refund is issued.

If the IRS finds an error or discrepancy, it may correct it and issue your refund anyway, or it may contact you for more information. In rare cases, it may deny part or all of your return and explain why in a letter.

Frequently Asked Questions

Can I file my taxes before the IRS opens in late January?

Yes. You can prepare and file your return electronically before the season opens, and your tax software will hold it and transmit it automatically on the opening date. Paper returns can be mailed anytime, but the IRS will not process them until after the season opens.

How long does it take to get a refund after I file?

Electronic returns typically process within 21 days if they are complete and accurate. Paper returns take six to eight weeks or longer. The IRS processes returns in the order they arrive, so filing early usually means a faster refund.

Why is my refund taking longer than 21 days?

Common reasons include missing information on your return, math errors, or discrepancies between your return and documents the IRS has on file. Some returns are selected for review, which adds weeks to processing. The IRS will contact you by mail if they need more information.

Does filing on paper delay my refund compared to filing electronically?

Yes, significantly. Paper returns must be manually scanned and entered into the system, which takes much longer than electronic processing. If you have a choice, filing electronically will get you your refund faster.

What if I file my return and then realize I made a mistake?

If the IRS has not yet processed your return, you can file an amended return using Form 1040-X. If the IRS has already processed it and you owe more tax, you should file the amended return as soon as possible. If the IRS owes you more money, you have three years to file the amended return.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.