The IRS began accepting 2024 tax returns on January 27, 2025

The IRS opened its filing season for the 2024 tax year on January 27, 2025. This is the date when the agency started processing returns filed electronically and by mail. If you file before this date, the IRS will not process your return — it will hold it until the filing season officially begins.

The deadline to file your 2024 return is April 15, 2025, unless that date falls on a weekend or holiday. If you cannot file by then, you can request an extension, which gives you until October 15, 2025 to submit your return. Requesting an extension does not extend the deadline to pay taxes owed — you still owe payment by April 15 even if you file late.

Key Takeaways

  • The IRS began accepting 2024 returns on January 27, 2025, and the filing deadline is April 15, 2025.
  • Filing electronically is faster than mailing a paper return; e-filed returns are typically processed within 21 days.
  • You can file through IRS Free File if your income is below a certain threshold, through tax software, or by hiring a tax professional.
  • If you owe taxes, paying by the April 15 deadline avoids penalties and interest, even if you file an extension.
  • The IRS processes returns in the order they are received, so filing early can mean receiving a refund sooner.

How to file your 2024 return

You have three main routes to file: electronically through tax software or a tax professional, through the IRS Free File program if you meet income requirements, or by mailing a paper return to the IRS.

Electronic filing is the fastest method. When you file electronically, the IRS typically processes your return within 21 days if you choose direct deposit for any refund. Paper returns take much longer — the IRS processes them in the order received, and the current processing time for paper returns is several weeks to months depending on volume.

The IRS Free File program is available to people whose 2024 income falls below a certain threshold. The income limit changes each year; for 2024 returns, you can check the IRS website to see if you meet the current requirement. Free File includes free tax software from IRS-approved providers and free preparation by a tax professional through the VITA program (Volunteer Income Tax Assistance).

What documents you need before filing

Gather your W-2 forms from each employer, your 1099 forms for any other income (freelance work, interest, dividends, rental income), and records of deductions you plan to claim. Your employer should send your W-2 by January 31, 2025. If you do not receive it by early February, contact your employer or the IRS.

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 ready. Keep receipts and records of medical expenses, charitable donations, mortgage interest, property taxes, or other deductions you plan to claim — you do not need to send these with your return, but the IRS can ask for them later.

Filing an extension if you need more time

If you cannot file by April 15, 2025, you can request an automatic extension by filing Form 4868. This gives you until October 15, 2025 to file your return. You can file Form 4868 electronically through tax software, by mail, or through a tax professional.

Important: an extension to file is not an extension to pay. If you owe taxes, you still must pay by April 15, 2025, or you will owe penalties and interest on the unpaid amount. If you cannot pay the full amount by April 15, the IRS offers payment plans and other options to help you settle what you owe.

What happens after you file

If you file electronically and choose direct deposit, the IRS typically deposits your refund within 21 days. If you request a check by mail, allow several additional weeks. You can track the status of your refund using the IRS Where's My Refund tool on the IRS website or through the IRS2Go mobile app.

If you owe taxes instead of receiving a refund, you will receive a bill from the IRS with payment instructions. You can pay online, by phone, by mail, or through an installment agreement if you cannot pay in full.

Common reasons the IRS delays processing your return

The IRS may hold your return for review if there are errors, missing information, or items that require verification. Math errors, missing signatures, or inconsistencies between your return and information the IRS has on file (such as your W-2s or 1099s) can trigger a delay. If this happens, the IRS will contact you by mail with an explanation and instructions on what to do next.

Returns claiming the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit are held longer by law — the IRS does not release these refunds before mid-February, even if the return is filed early and has no errors. This is a federal requirement, not a processing delay.

Frequently Asked Questions

Can I file my 2024 return before January 27, 2025?

No. The IRS does not process returns before the filing season opens. If you file before January 27, the IRS will hold your return and begin processing it on that date. There is no advantage to filing before the season opens.

What if I miss the April 15 deadline?

You will owe a failure-to-file penalty on any taxes owed, plus interest on the unpaid amount. The penalty is typically 5 percent of unpaid taxes for each month the return is late. If you file more than 60 days late, there is a minimum penalty. Filing an extension before April 15 avoids this penalty.

How do I know if my refund was received and processed?

Use the IRS Where's My Refund tool on IRS.gov or the IRS2Go app. You will need your Social Security number, filing status, and the exact refund amount. The tool updates once a day, usually overnight.

Do I have to file if I did not earn much income in 2024?

It depends on your income level and filing status. The IRS sets a minimum income threshold each year below which you do not have to file. However, if taxes were withheld from your paychecks, filing allows you to claim a refund. Check the IRS website for the 2024 income thresholds for your filing status.

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

File your return by April 15 anyway. The IRS offers short-term payment plans (120 days or less) and long-term installment agreements. You can set up a payment plan online through the IRS website, by phone, or by mail. Interest and penalties apply to unpaid taxes, but setting up a plan shows good faith and may reduce penalties.