The IRS filing season runs from late January through mid-April most years

The IRS typically begins accepting tax returns in late January and stops accepting them on April 15 (or the next business day if April 15 falls on a weekend or holiday). The exact start date shifts slightly each year depending on when the IRS finishes testing its systems. For the 2024 tax year, the IRS began accepting returns on January 29, 2024. For 2025 returns, filing opened on January 27, 2025.

The IRS does not process returns filed before the official start date, even if you submit them electronically. If you file early, the return sits in a queue until the filing season opens. This delay does not affect your filing date — the IRS treats it as filed on the day you submitted it — but you will not receive a refund until after the season officially begins.

After April 15, you can still file a return, but you will owe penalties and interest on any taxes owed. If you are due a refund, there is no penalty for filing late, though you forfeit the refund if you wait more than three years from the original due date.

Key Takeaways

  • The IRS opens its filing season in late January each year, with the exact date announced in November of the prior year.
  • Returns filed before the official start date are held and processed once the season opens, but the filing date remains the date you submitted them.
  • April 15 is the deadline to file; filing after that date triggers penalties and interest on taxes owed, though refunds have no penalty.
  • You can request an automatic six-month extension to file, which moves your deadline to October 15, but does not extend the time to pay taxes owed.

How to find the exact filing season start date for your tax year

The IRS announces the filing season start date in mid-November for the following year. You can find this date on the IRS website (irs.gov) under "Filing Season" or by calling the IRS at 1-800-829-1040. Tax software companies and tax preparation services also publish the date as soon as it is announced.

The start date has varied in recent years. The 2023 season opened January 23, 2023. The 2024 season opened January 29, 2024. The variation depends on how long the IRS needs to test its systems and prepare for the volume of returns. The IRS does not announce the date further in advance than November, so if you are planning ahead, check in mid-November of the prior year.

What happens if you file before the season opens

If you file electronically before the IRS begins accepting returns, your return enters a holding queue. The IRS time-stamps your submission with the actual date you filed, so you receive credit for filing on that early date. However, the IRS does not begin processing the return until the filing season officially opens.

This means your refund will not be issued until after the season starts, even if you filed weeks earlier. If you owe taxes, the same delay applies — the IRS will not process your payment or assess penalties until the season opens. For this reason, there is no advantage to filing before the season starts, and it may delay your refund.

Filing after April 15 and what it costs you

If you file after April 15 without an extension, the IRS assesses a failure-to-file penalty. This penalty is typically 5 percent of the unpaid tax for each month (or part of a month) that the return is late, up to a maximum of 25 percent. Interest also accrues on any unpaid tax from April 15 forward, compounding daily at a rate set quarterly by the IRS (currently around 8 percent annually, though this changes).

If you are due a refund, there is no penalty for filing late. However, you must file within three years of the original due date to claim the refund. After three years, the IRS keeps the money. For example, if your 2021 return was due April 15, 2022, you must file by April 15, 2025, to claim any refund.

How to request a filing extension

You can request an automatic six-month extension to file by submitting Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) to the IRS. You do not need to explain why you need the extension — the IRS grants it automatically if you submit the form by April 15. You can file Form 4868 on paper, electronically through tax software, or through the IRS Free File program if you meet income limits.

An extension moves your filing deadline to October 15. However, it does not extend the time to pay taxes owed. If you owe tax, you must estimate the amount and pay it by April 15 to avoid penalties and interest. The extension only delays the filing of the return itself, not payment. If you pay less than what you owe, interest and penalties apply to the unpaid balance from April 15 forward.

State filing deadlines and how they differ from federal

Most states follow the federal April 15 deadline, but some have different dates. A few states do not have an income tax at all (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming). States that do tax income typically align with the federal deadline, but some allow a few extra days or follow different rules for extensions.

If you live in a state with income tax, check your state's tax agency website for the exact deadline. If you file a federal extension, most states automatically grant an extension as well, but a few require a separate state extension form. Filing your federal return late does not automatically extend your state deadline, so verify your state's rules before the April 15 date passes.

What to do if you cannot file by the deadline

If you cannot file by April 15 and do not have an extension, file as soon as you can. The sooner you file, the sooner any penalties and interest stop accruing. If you owe tax, pay what you can immediately, even if you cannot file the full return yet. The IRS assesses penalties on unpaid tax, not on unfiled returns, so paying something reduces the total penalty.

If you are due a refund and miss the deadline, file within three years to claim it. There is no penalty, but the IRS will not hold the refund beyond three years. If you have not filed returns for multiple years, you can file them in any order, though the IRS recommends filing the most recent year first.

Frequently Asked Questions

Can I file my return on January 1 if I have all my documents?

No. The IRS does not begin processing returns until the official filing season opens in late January. If you submit a return before that date, it will be held in a queue and processed once the season begins. Your filing date will be the date you submitted it, but your refund will not be issued until after the season opens.

What if April 15 falls on a weekend or holiday?

The deadline moves to the next business day. For example, if April 15 is a Saturday, the deadline becomes Monday, April 17. The IRS announces the actual deadline date each year on its website. If you are unsure, check irs.gov or call 1-800-829-1040.

Do I have to pay taxes owed by April 15 even if I have an extension?

Yes. An extension gives you until October 15 to file your return, but taxes owed are still due by April 15. If you do not pay by April 15, the IRS charges interest and penalties on the unpaid amount, even if you filed an extension. Pay what you estimate you owe by April 15 to minimize penalties.

What happens if I file my return after three years?

If you are due a refund, you forfeit it — the IRS keeps the money. If you owe tax, you can still file and will owe the tax plus interest and penalties dating back to April 15 of the original year. The IRS can pursue collection for up to ten years after assessing the tax.

Can I file my 2024 return in 2026?

Yes, but if you are due a refund, you must file by April 15, 2027 (three years from the original due date) to claim it. If you owe tax, you can file anytime, but interest and penalties will have accrued from April 15, 2025 forward. Filing as soon as possible minimizes the total amount owed.