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

The IRS began accepting 2024 tax returns on Monday, January 29, 2024. The deadline to file is Monday, April 15, 2024. This is the standard annual window — the IRS does not accept returns before late January, and does not extend the April 15 deadline unless Congress passes a law or a disaster affects a specific region.

If you file electronically, the IRS typically processes your return within 21 days. If you file on paper, processing takes much longer — usually 6 to 8 weeks. The IRS does not begin processing returns filed before January 29, even if you submit them earlier.

If you cannot file by April 15, you can request an automatic extension that gives you until October 15, 2024. An extension delays your filing deadline but does not delay your payment deadline — if you owe taxes, they are still due on April 15, or you will owe penalties and interest.

Key Takeaways

  • The IRS began accepting 2024 returns on January 29, 2024, and the filing deadline is April 15, 2024.
  • Electronic returns are processed within 21 days; paper returns take 6 to 8 weeks.
  • You can request an automatic extension to October 15 if you cannot file by April 15, but taxes owed are still due on April 15.
  • The IRS does not process returns filed before January 29, even if you submit them earlier.
  • If April 15 falls on a weekend or holiday, the deadline moves to the next business day.

Why the IRS does not accept returns before late January

The IRS waits until late January to open filing season because employers and financial institutions need time to send you the documents you need to file accurately. Your employer sends Form W-2 (wages), banks send Form 1099-INT (interest income), and brokerages send Form 1099-B (investment sales). The IRS requires these forms to be mailed by January 31, so the agency waits a few days to ensure most have arrived before opening the filing window.

If you file before you have these documents, you will have to file an amended return later, which delays any refund you are owed. For this reason, the IRS recommends waiting until you have all your income documents in hand before filing.

What happens if you miss the April 15 deadline

If you do not file by April 15 and do not have an approved extension, the IRS charges a failure-to-file penalty. The penalty is 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. If you owe money and do not pay by April 15, you also owe a failure-to-pay penalty of 0.5 percent per month, plus interest on the unpaid balance.

If you are owed a refund and you file late, you do not pay a penalty — but you lose the refund if you wait more than three years to file. The IRS keeps unclaimed refunds after three years.

How to request an extension

To get an automatic six-month extension, file Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) by April 15. You can file Form 4868 electronically through tax software, by mail, or by phone. Filing the form is free.

An extension gives you until October 15 to file your return, but it does not give you extra time to pay. If you owe taxes, you must pay by April 15 or you will owe penalties and interest on the unpaid amount. If you cannot pay the full amount, you can still file the extension and pay what you can — the penalty for underpayment is lower than the penalty for not filing at all.

When the IRS processes refunds

If you file electronically and choose direct deposit, the IRS typically issues your refund within 21 days of accepting your return. If you file on paper or request a check, processing takes longer — usually 6 to 8 weeks from the date the IRS receives your return. The IRS does not process refunds faster than this timeline, even if you pay a tax preparation service extra for "rapid refund" claims.

You can check the status of your refund using the IRS Where's My Refund tool on IRS.gov. The tool updates once a day and shows the status of returns filed electronically within 24 hours of acceptance.

Special situations that change the filing deadline

If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day. In 2024, April 15 is a Monday, so the deadline is April 15. If you live in a federally declared disaster area, the IRS may extend the deadline for that region — check IRS.gov or contact your local IRS office to confirm whether your area qualifies.

If you are a U.S. citizen or resident alien living outside the United States, you automatically get an extension until June 15 to file and pay. If you need more time, you can request an additional extension to October 15 using Form 4868.

Frequently Asked Questions

Can I file my 2024 return before January 29?

No. The IRS does not process returns filed before January 29, even if you submit them earlier. If you file before the window opens, your return will be rejected and you will have to resubmit it after January 29.

What if I owe money 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. The penalty for underpayment is lower than the penalty for not filing. If you cannot pay the full amount, pay what you can and contact the IRS about a payment arrangement.

Do I need to file if I did not earn much income?

It depends on your income level and filing status. The IRS sets a minimum income threshold each year — if your income is below that threshold, you are not required to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Use the IRS filing requirements tool on IRS.gov to determine whether you must file.

How long do I have to keep my tax documents?

Keep records related to your return for at least three years from the date you file. If you claim a loss or do not report income that should have been reported, keep records for seven years. The IRS can audit returns up to three years after filing, or longer if there is evidence of underreporting.