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 paper returns on April 15. The exact start date shifts slightly each year because it depends on when the IRS finishes testing its systems and when certain tax documents arrive from employers and financial institutions. For the 2024 tax year, the IRS began accepting returns on January 29. For 2025, filing opened on January 27.

The April 15 deadline is fixed by law, but the IRS will accept electronically filed returns until 11:59 p.m. Eastern Time on that date. Paper returns must be postmarked by April 15 to be considered on time. If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day.

You can file before the IRS officially opens, but the agency will not process your return until after the filing season begins. Many people file in February or early March to get refunds sooner, since processing typically takes 21 days for electronic returns.

Key Takeaways

  • The IRS opens for tax returns in late January each year, with the exact date announced in November of the prior year.
  • The April 15 deadline is the same every year unless it falls on a weekend or holiday, in which case it moves to the next business day.
  • Electronic returns filed by April 15 at 11:59 p.m. Eastern Time are on time; paper returns must be postmarked by April 15.
  • Filing early in the season does not speed up processing, but it does give you more time to address any issues before the deadline.

How to find the exact opening date for each tax year

The IRS announces the filing season start date in mid-November, about two and a half months before the season opens. You can find this date on 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 delay between announcement and opening exists because the IRS must test its systems to handle the volume of returns. The agency also waits for W-2 forms, 1099 forms, and other documents to arrive from employers and financial institutions, since these documents are needed to verify the information on your return.

What happens if you file before the season opens

If you file electronically before the IRS opens for the season, your return sits in the system until the filing season officially begins. The IRS will then process it in the order it was received. You will not lose your place in line by filing early, but your return will not be processed any faster.

Filing before the season opens can be useful if you want to submit your return and then focus on other things. However, if there are errors on your return, you will have more time to fix them if you wait until after the season opens and the IRS begins processing returns. If the IRS finds an error after processing, they will contact you by mail.

What to do if you cannot file by April 15

You can request an automatic extension of six months by filing Form 4868 with the IRS. This moves your deadline to October 15. You can file Form 4868 electronically through tax software, by mail, or by phone. Filing an extension does not give you extra time to pay taxes owed — you still owe payment by April 15 to avoid penalties and interest.

An extension gives you time to gather documents and prepare your return, but it does not reduce what you owe. If you expect a refund, there is no penalty for filing late, so you can take your time. If you owe taxes, pay as much as you can by April 15 and file the extension to avoid interest charges on the unpaid balance.

State tax filing deadlines

Most states follow the federal April 15 deadline, but a few have different dates. Some states do not have income tax at all. A handful of states give you extra time if you file federally on extension. Check your state's tax agency website to confirm the deadline in your state.

If you file your federal return on extension but your state has an earlier deadline, you must file your state return by that earlier date or request a separate state extension. The federal extension does not automatically extend your state filing deadline.

How the IRS processes returns during filing season

The IRS processes returns in the order they are received, not by income level or return complexity. Electronic returns are processed faster than paper returns — typically within 21 days for electronic returns versus several weeks for paper. The IRS prioritizes returns with errors or missing information for manual review, which can add weeks to processing time.

You can check the status of your return using the IRS Where's My Refund tool on IRS.gov or by calling 1-800-829-1040. This tool updates every 24 hours and shows whether your return has been received, is being processed, or has been approved. If there is a problem, the tool will tell you to contact the IRS or wait for a letter.

Frequently Asked Questions

Can I file my taxes in May or June if I miss the April 15 deadline?

No. If you do not file by April 15 or request an extension by that date, your return is considered late. The IRS will charge penalties and interest on any taxes owed. If you are owed a refund, you can still file late without penalty, but you forfeit the refund after three years.

Do I have to file during the official filing season?

No. You can file anytime during the year, but the IRS will not process your return until after the filing season opens in late January. If you file in November, your return will sit until January and then be processed in order with all other returns.

What if the IRS is closed on April 15 due to a government shutdown?

The deadline automatically moves to the next business day. The IRS has announced this policy in advance for any shutdown that occurs near the filing deadline. Check IRS.gov for updates if a shutdown is announced in March or April.

Can I file my 2024 taxes in 2026?

Yes, but you lose the right to claim a refund after three years from the original April 15 deadline. If you owe taxes, you will owe penalties and interest from April 15 of the year the return was due, not from the date you file.