The IRS begins accepting 2025 returns on January 27, 2025

The Internal Revenue Service opens its filing season for 2025 tax returns on Monday, January 27, 2025. This is the date when the IRS systems go live to receive returns from tax professionals and individual filers. You can file electronically starting that day, and the IRS will begin processing returns immediately.

Paper returns can be mailed anytime, but they take longer to process — typically 4 to 6 weeks compared to 2 to 3 weeks for electronic filing. If you mail a paper return before January 27, the IRS will not process it until after that date anyway, so there is no advantage to mailing early.

The deadline to file your 2025 return is April 15, 2026. This date does not change. If you cannot file by then, you can request an automatic extension that gives you until October 15, 2026, but an extension to file is not an extension to pay — taxes owed are still due on April 15.

Key Takeaways

  • Electronic filing opens January 27, 2025; paper returns can be mailed anytime but will not be processed until after that date.
  • The filing deadline is April 15, 2026, with an automatic extension available until October 15, 2026 if you request it before the April deadline.
  • Electronic returns are processed in 2 to 3 weeks; paper returns take 4 to 6 weeks.
  • An extension to file does not delay when taxes are due — only when you must submit the return itself.

Why the IRS waits until late January to open

The IRS does not open filing season until late January because employers and financial institutions need time to send you the documents you need to file accurately. Your employer must send your W-2 form by January 31, and banks and investment firms must send 1099 forms (for interest, dividends, and other income) by the same date. The IRS coordinates its opening to give you time to receive these documents before you file.

If you file before you have received all your income documents, you may have to file an amended return later. Filing early without complete information is a common reason people end up filing twice.

How to file once the season opens

You have two main routes: file electronically yourself, or use a tax professional. Electronic filing is faster and cheaper — many tax software providers offer free filing if your income is below a certain threshold (usually around $79,000 for 2025, though this varies by provider). The IRS maintains a list of free software options on its website.

If you use a tax professional — a CPA, enrolled agent, or tax preparer — they can file your return electronically as soon as January 27. You do not have to wait to gather documents yourself; your preparer will request them from you and handle the filing.

Paper filing is still an option if you prefer it, but you must mail your return to the correct IRS address for your state. The IRS website lists the mailing addresses. Paper returns take significantly longer to process, and you will not receive a confirmation that the IRS received it for several weeks.

What happens after you file

If you file electronically and are owed a refund, the IRS typically issues it within 21 days. If you file on paper, refunds take 4 to 6 weeks. The IRS processes returns in the order they are received, so filing early in the season does not speed up your refund — it depends on the method you use.

You can track your refund using the IRS "Where's My Refund?" tool on the IRS website. You will need your Social Security number, filing status, and the exact refund amount from your return. The tool updates once per day, usually overnight.

If you owe taxes instead of receiving a refund, you can pay electronically through the IRS website, by phone, or by mail. Paying electronically is immediate and reduces the risk of penalties for late payment.

Extension requests if you cannot file by April 15

You can request an automatic extension by filing Form 4868 with the IRS. This form must be filed by April 15, 2026 — the same deadline as your return. You can file Form 4868 electronically through tax software or by mail.

An extension gives you until October 15, 2026 to file your return, but it does not extend the deadline to pay taxes you owe. If you think you will owe money, you should estimate what you owe and pay it by April 15 to avoid penalties and interest, even if you have not filed yet.

If you file the extension but do not file your actual return by October 15, the IRS will assess penalties. The penalty for filing late is usually 5% of the unpaid tax for each month or part of a month the return is late, up to 25%.

Documents you will need to have ready

Gather these documents before you file: your W-2 from your employer (or multiple W-2s if you had more than one job), any 1099 forms for interest, dividends, self-employment income, or other income, your Social Security number and the Social Security numbers of any dependents, proof of any deductions you plan to claim (mortgage interest statements, property tax records, charitable donation receipts), and records of any estimated tax payments you made during 2025.

If you are filing electronically, you do not have to attach documents to your return — you keep them for your records in case the IRS asks to see them later. If you are filing on paper, attach only the documents the IRS instructions tell you to attach; do not send everything.

Common reasons the IRS delays processing your return

The IRS may hold your return for review if there are inconsistencies or missing information. Common triggers include mismatched income (the IRS received a 1099 from your employer but your return shows different income), errors in your Social Security number or dependent information, or claiming a refund that seems unusually large for your income level.

If the IRS needs more information, they will mail you a letter. This process can add several weeks to your refund timeline. You can reduce the risk by double-checking that all names and Social Security numbers on your return match your documents exactly, and by making sure your income figures match what your employer and banks reported to the IRS.

Frequently Asked Questions

Can I file my 2025 return before January 27?

No. The IRS will not accept 2025 returns before January 27, 2025, even if you file electronically through tax software. If you attempt to file before that date, the software will reject it. You can prepare your return and have it ready to file, but submission will not go through until the season opens.

What if I do not receive my W-2 by January 31?

Contact your employer and ask them to send it or provide a copy. If your employer does not respond, you can file your return using your best estimate of your income and file an amended return later once you receive the W-2. You can also call the IRS at 800-829-1040 to report a missing W-2; they can contact your employer on your behalf.

Is there a penalty for filing late if I miss April 15?

Yes. The penalty for filing late is usually 5% of unpaid tax per month, up to 25%. If you owe taxes and do not file or pay by April 15, you will also owe interest on the unpaid amount. Filing an extension by April 15 waives the filing penalty but not the interest on taxes owed.

How do I know if my return was received by the IRS?

If you filed electronically, you will receive an electronic confirmation within 24 hours. If you filed on paper, the IRS does not send a confirmation — you can only track your refund using the "Where's My Refund?" tool once processing begins, usually 4 to 6 weeks after mailing.

Can I file my 2024 return after January 27 if I did not file it last year?

Yes. You can file prior-year returns anytime. However, if you are owed a refund, there are time limits — you generally have three years to claim a refund before the IRS keeps it. File as soon as you can if you are owed money from a prior year.