The IRS filing season for 2023 tax returns opened January 23, 2024, and the deadline to file was April 15, 2024

The IRS began accepting 2023 tax returns on January 23, 2024. This date marks when the agency's systems were ready to receive and process returns for the tax year that ended December 31, 2023. The filing deadline — the last day you could file without penalty — was April 15, 2024.

If you did not file by April 15, 2024, you are now past the deadline. The IRS charges penalties and interest on unpaid taxes from the original due date forward, even if you file late. If you owe money, filing now will still result in those charges. If you are owed a refund, there is no penalty for filing late, but you will not receive your refund until you file.

Key Takeaways

  • The 2023 tax return filing season opened January 23, 2024, and closed April 15, 2024.
  • Filing after April 15, 2024, triggers penalties and interest on any taxes you owe, calculated from the original due date.
  • If you are owed a refund, filing late carries no penalty, but you cannot receive your refund until you file.
  • The IRS accepts paper returns year-round, though processing times are longer outside the filing season.

Why the IRS opens and closes a filing season each year

The IRS does not accept returns for a given tax year until its systems are fully tested and ready. The January 23 start date for 2023 returns reflected the time needed to update software, train staff, and coordinate with tax software companies and employers who send wage and income documents to the IRS.

The April 15 deadline is set by federal law and does not move unless Congress passes legislation or the IRS declares a disaster. The deadline applies to all taxpayers — individuals, businesses, and those filing extensions — unless you live in a federally declared disaster area or are a U.S. citizen living abroad (those filers get an automatic two-month extension to June 15).

What happens if you file after April 15, 2024

If you owed taxes for 2023 and did not file by April 15, 2024, the IRS assesses a failure-to-file penalty of 5 percent of the unpaid tax for each month or part of a month the return is late, up to 25 percent total. You also owe interest on the unpaid amount, compounded daily from the original due date. The interest rate is set quarterly and changes based on federal rates.

If you filed on time but did not pay what you owed, a different penalty applies: 0.5 percent per month of the unpaid tax, also up to 25 percent. If both apply — you filed late and did not pay — the failure-to-file penalty is reduced by the failure-to-pay penalty to avoid doubling the charge.

You can request penalty relief from the IRS if you have reasonable cause — for example, a serious illness, a death in your family, or reliance on a tax professional who made an error. The IRS does not automatically grant relief, but you can explain your situation when you file or contact the IRS after filing.

How to file a 2023 return now, in 2024 or later

You can file your 2023 return at any time. The IRS accepts paper returns by mail year-round. If you use tax software or a tax professional, they can file electronically, though the IRS processes e-filed returns faster than paper returns.

To file now, gather the same documents you would have needed in April: your W-2 forms from employers, 1099 forms for other income (interest, dividends, self-employment, unemployment), receipts for deductions you claim, and proof of any payments you made toward 2023 taxes (pay stubs showing withholding, estimated tax payment confirmations, or prior-year refunds applied to 2023).

If you are filing more than a few months after the deadline, the IRS may have already sent you a notice. Do not ignore it. File your return and include a copy of the notice with your paper return, or reference the notice number when you file electronically. This tells the IRS you are responding to their contact.

Refunds for 2023 returns filed after the deadline

If you are owed a refund, filing late does not reduce the amount you receive, and the IRS does not charge you a penalty for filing late. However, you do not receive your refund until you file. The IRS does not send refunds for years you have not yet filed.

Refund processing times depend on how you file. E-filed returns are typically processed within 21 days. Paper returns take longer — often 4 to 6 weeks or more, depending on the IRS's workload. You can check the status of your refund using the IRS's "Where's My Refund?" tool on IRS.gov, which updates once per day.

If you cannot pay what you owe

If you file and owe money but cannot pay in full, you have options. You can pay in installments through an IRS payment plan, which requires a setup fee (usually $31 to $225 depending on the plan type) and monthly payments. You can also request a short-term extension to pay within 120 days at no cost.

Contact the IRS by phone at 1-800-829-1040 to set up a payment plan, or use the IRS's online payment agreement tool on IRS.gov. If you cannot pay even in installments, you can request Currently Not Collectible status, which temporarily pauses collection while you face financial hardship. Interest and penalties continue to accrue, but the IRS stops collection efforts.

Frequently Asked Questions

Can I still file my 2023 tax return in 2025?

Yes. The IRS accepts returns for prior tax years indefinitely. However, the longer you wait, the more interest and penalties accumulate on any unpaid taxes. If you are owed a refund, there is a three-year window to claim it; after three years from the original due date, the IRS keeps any refund owed to you.

What if I filed an extension for 2023?

If you filed Form 4868 (Application for Automatic Extension of Time to File) by April 15, 2024, your deadline to file was October 15, 2024. If you missed that date, the same penalties and interest apply as for the original April 15 deadline. File now and explain the delay if you can.

Do I need to file 2023 if I did not earn much income?

It depends on your income level and filing status. The IRS sets a threshold each year below which you do not have to file. For 2023, a single person under 65 did not have to file if their income was under $13,850. However, if taxes were withheld from your paychecks, you should file to get a refund of that money.

Will the IRS contact me about my unfiled 2023 return?

The IRS sends notices to taxpayers who have not filed when it has information (like W-2s from employers) showing income for that year. These notices typically arrive months after the deadline. If you receive one, file your return promptly and include the notice with your filing.