The IRS filing season for 2024 returns opens January 29, 2025, and the deadline to file is April 15, 2025

The Internal Revenue Service begins accepting 2024 tax returns on January 29, 2025. This is the official start date — before this date, the IRS will not process any 2024 returns, even if you file them. The filing deadline is April 15, 2025. If you file after this date without an extension, you will owe a failure-to-file penalty on top of any taxes owed.

The IRS processes returns in the order they are received during filing season. Filing early does not speed up your refund, but it does reduce the risk of identity theft using your Social Security number and can help you catch errors before the deadline passes. If you cannot file by April 15, you can request an automatic extension that moves your deadline to October 15, 2025 — but this extends only the filing deadline, not the payment deadline. Taxes owed are still due by April 15.

Key Takeaways

  • The IRS will not accept 2024 returns before January 29, 2025, regardless of how early you file.
  • April 15, 2025, is the final deadline to file; filing after this date triggers a failure-to-file penalty unless you have an extension.
  • An automatic extension moves your filing deadline to October 15, 2025, but taxes owed are still due April 15.
  • Filing early does not speed refunds but reduces the window for identity theft and gives you time to correct errors before the deadline.

What happens if you file before January 29

If you file your 2024 return before the IRS begins accepting returns on January 29, 2025, the return will be rejected. Your tax software or preparer will usually hold the return and submit it automatically on or after January 29. You do not need to do anything — the software handles the timing.

If you file on paper and mail it before January 29, the IRS will receive it but will not process it until after the filing season opens. There is no penalty for mailing early; the IRS simply sets it aside and processes it in order once the season begins. Mailing early does not count as filing on time if it arrives after April 15, so the postmark date matters. A return postmarked by April 15 is considered filed on time, even if it arrives at the IRS after that date.

How to request a filing extension to October 15

If you cannot file by April 15, you can request an automatic six-month extension by filing Form 4868 with the IRS. You do not need a reason, and the IRS will grant it automatically. You can file Form 4868 on paper, by phone, by electronic filing through tax software, or through the IRS website at irs.gov.

Filing Form 4868 extends your filing deadline to October 15, 2025, but it does not extend your payment deadline. If you owe taxes, they are still due by April 15. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you have an extension. The extension is useful if you need time to gather documents or work with a preparer, but it does not delay what you owe.

Penalties for filing after April 15 without an extension

If you file after April 15, 2025, without an extension on file, the IRS charges a failure-to-file penalty. The penalty is usually 5 percent of the unpaid taxes for each month or part of a month that the return is late, up to a maximum of 25 percent. If you owe no taxes (because your withholding or payments covered your liability), there is no penalty, but you still lose the chance to claim a refund after three years.

The IRS also charges interest on any unpaid taxes from the original due date (April 15) until you pay, regardless of whether you filed late. Interest compounds daily. If you file late and owe money, the combination of penalties and interest can be substantial. Filing on time or requesting an extension before the deadline avoids the failure-to-file penalty.

When the IRS stops accepting paper returns

The IRS accepts paper returns throughout the filing season and beyond, but there are practical limits. Paper returns take longer to process than electronic returns — typically 4 to 6 weeks instead of 2 to 3 weeks for e-filed returns. If you mail a paper return close to April 15, it may not arrive at the IRS until after the deadline, which means it is late even if you mailed it on time.

The IRS does not announce a specific cutoff date for paper returns during filing season, but mailing by early April gives you a buffer. If you are filing on paper and it is already mid-April, consider filing electronically or requesting an extension instead. Electronic filing is faster, more reliable, and reduces the risk of your return being lost in the mail.

What to do if you have already missed the deadline

If April 15, 2025, has passed and you have not filed, you can still file your 2024 return. You will owe a failure-to-file penalty and interest on any taxes owed, but filing now stops the penalties from growing. The IRS can pursue collection action if you owe and do not file, so filing late is better than not filing at all.

If you are owed a refund, you have three years from the original due date to claim it. If you do not file by April 15, 2028, you lose the refund. Filing late does not affect your refund if you file within the three-year window, but it does mean you have waited longer to receive it.

Electronic filing versus paper filing during the 2025 season

Electronic filing is faster, cheaper, and more accurate than paper filing. The IRS processes e-filed returns in 2 to 3 weeks on average, while paper returns take 4 to 6 weeks. E-filing also catches many errors before submission and allows you to correct them before the return is processed. Paper returns are more prone to data entry errors and mail delays.

Most tax software offers free e-filing for returns under a certain income threshold (usually around $79,000). If you use a tax preparer, they almost always file electronically. The only reason to file on paper is if you have no internet access or strongly prefer it, but even then, e-filing is the faster and safer choice. If you do file on paper, mail it early — by early April at the latest — to ensure it arrives before the April 15 deadline.

Frequently Asked Questions

Can I file my 2024 return in December 2024?

No. The IRS will not accept 2024 returns until January 29, 2025. If you file before that date, your return will be rejected or held by your tax software until the filing season opens. You cannot file early, even if you want to.

If I file on January 29, will I get my refund faster?

Filing early does not speed up refund processing. The IRS processes returns in the order received, and refunds typically take 2 to 3 weeks for e-filed returns and 4 to 6 weeks for paper returns, regardless of when you file during the season. Filing early does reduce identity theft risk and gives you time to fix errors.

What if April 15 falls on a weekend or holiday?

If April 15 falls on a Saturday or Sunday, the deadline moves to the next business day. In 2025, April 15 is a Tuesday, so the deadline is April 15. Check the IRS website each year if the deadline falls on a weekend or holiday.

Do I need to file if I did not work in 2024?

If you had no income and no tax withheld, you generally do not have to file. However, if you had taxes withheld or paid estimated taxes, you should file to claim a refund. If you are claimed as a dependent, filing rules are different — check the IRS website or speak with a tax preparer.

Can I file my 2023 return during the 2024 filing season?

Yes. You can file prior-year returns at any time, but the longer you wait, the more interest and penalties accumulate if you owe. File as soon as you can, even if it is late. If you are owed a refund, you have three years from the original due date to claim it.