The IRS filing season for 2024 opened on January 29 and closes on April 15

The IRS began accepting tax returns on January 29, 2024. The deadline to file is April 15, 2024. If you file after April 15, you owe penalties and interest on any taxes you still owe, even if you are due a refund. If you are due a refund and file late, you do not owe penalties, but you lose the refund after three years.

The IRS does not process returns before January 29, so filing earlier than that date means your return sits in a queue until the season opens. Filing on or after January 29 gets you into the processing line immediately. The April 15 deadline is firm — the IRS will not accept returns filed after that date unless you have filed for an extension.

Key Takeaways

  • The 2024 tax filing season runs from January 29 through April 15, 2024.
  • Filing after April 15 triggers penalties and interest on any taxes owed, even if you file an extension request.
  • If you file for an extension, you get until October 15, 2024 to file, but any taxes owed are still due by April 15.
  • The IRS does not process returns submitted before January 29, so early filing does not speed up your refund.
  • If you are due a refund and file after April 15 without an extension, you forfeit the refund after three years.

What happens if you file after April 15 without an extension

The IRS will not accept a return filed after April 15 unless you have already filed Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) before the April 15 deadline. Filing Form 4868 gives you until October 15 to submit your actual return, but it does not extend the deadline to pay taxes owed.

If you file late without an extension, the IRS assesses a failure-to-file penalty of 5% of the unpaid tax for each month the return is late, up to 25%. You also owe interest on any unpaid taxes, calculated daily from the original April 15 due date. These penalties and interest stack on top of the tax itself.

The one exception: if you are due a refund, you do not owe penalties for filing late. However, the IRS keeps refunds only for three years. If you file your 2024 return in 2027 or later, the IRS will not send you the refund — it goes to the U.S. Treasury instead.

How to file for an extension if you cannot meet the April 15 deadline

To get an extension, file Form 4868 with the IRS before April 15, 2024. You can file it on paper by mail, electronically through tax software, or through a tax professional. The form itself takes 10 minutes to complete — it asks your name, Social Security number, and an estimate of your tax liability.

Filing Form 4868 is automatic approval. The IRS does not review it or deny it. You do not need a reason to file for an extension. Once you file it, you have until October 15, 2024 to submit your actual return.

Important: an extension to file is not an extension to pay. If you owe taxes, they are still due on April 15. If you cannot pay by April 15, you can set up a payment plan with the IRS, but you will owe interest and penalties on the unpaid balance from April 15 forward.

Why the IRS does not accept returns before January 29

The IRS waits until late January to open the filing season because employers and financial institutions need time to send you the documents you need to file: W-2s from your employer, 1099s from banks and investment firms, and 1098s for mortgage interest and student loan payments. The IRS sets January 29 as the earliest date by which most of these documents have been mailed.

If you file before January 29, the IRS will reject your return or hold it in a queue until the season opens. Filing early does not speed up your refund — the IRS processes returns in the order they are received once the season opens, regardless of when you submitted them.

What to do if you have not received required tax documents by late January

If your employer or a financial institution has not sent you a W-2 or 1099 by early February, contact them directly. Employers must mail W-2s by January 31. Financial institutions must mail 1099s by January 31 as well. If you do not receive them by mid-February, call the issuer and ask them to resend or provide the information by phone.

If you still cannot get a document and the filing deadline is approaching, you can file your return using an estimate of the income. The IRS will match your return against the documents it receives later. If your estimate was wrong, the IRS will send you a notice and adjust your refund or bill you for the difference. This is not ideal, but it keeps you from filing late.

How refund timing works during the 2024 filing season

The IRS does not issue refunds on a first-come, first-served basis. Instead, it processes returns in batches. Most refunds are issued within 21 days of the IRS receiving your return, but this timeline assumes your return is complete and correct. If the IRS needs to verify information — your identity, your income, or a dependent — the refund is delayed.

Filing electronically speeds up processing compared to paper returns. E-filed returns are processed faster and are less likely to trigger verification requests. If you file on paper, add at least two weeks to the processing time.

You can check the status of your refund on the IRS website using the "Where's My Refund?" tool. It updates once per day and shows you whether the IRS has received your return, is processing it, or has issued your refund.

Frequently Asked Questions

Can I file my 2024 tax return before January 29?

You can prepare your return before January 29, but the IRS will not accept it. If you submit it early through tax software or a tax professional, it will be held until January 29 and then processed. Filing before the season opens does not speed up your refund.

What if April 15 falls on a weekend or holiday?

In 2024, April 15 is a Monday, so it is a regular business day. If the deadline falls on a Saturday or Sunday, the IRS moves it to the following Monday. If it falls on a federal holiday, the deadline moves to the next business day.

Do I need to file an extension if I am due a refund?

No. If you are due a refund, you can file anytime and will not owe penalties. However, if you file more than three years after the original due date, the IRS will not send you the refund. File within three years to receive it.

Can I file my return after October 15 if I filed an extension?

Yes, but you will owe penalties and interest on any taxes owed. The extension gives you until October 15 to file without penalty, but if you file after that date, the failure-to-file penalty applies from October 16 forward.

What if I owe taxes and cannot pay by April 15?

File your return by April 15 anyway. You can set up a payment plan with the IRS to pay over time. Interest and penalties will accrue on the unpaid balance, but setting up a plan before the deadline shows the IRS you are making a good-faith effort to pay.