The IRS began accepting 2023 tax returns on January 29, 2024

The IRS opens its filing season on a set date each year, and for the 2023 tax year, that date was January 29, 2024. This is the earliest date the agency processes returns — filing before this date means your return will not be processed, even if you submit it electronically. The IRS typically announces the filing season start date in November of the prior year.

The filing season runs through April 15, which is the deadline to file your 2023 return or request an extension. If you file after April 15 without an extension, you may owe penalties and interest on any taxes you owe, even if you are owed a refund.

Key Takeaways

  • The IRS began processing 2023 returns on January 29, 2024, and this date cannot be moved up regardless of when you submit your return.
  • Filing electronically is faster than mailing a paper return, and the IRS typically processes e-filed returns within 21 days if there are no issues.
  • If you cannot file by April 15, you can request a six-month extension, which moves your deadline to October 15, though any taxes owed are still due by April 15.
  • The IRS processes returns in the order they are received after the filing season opens, so filing early does not speed up your refund if the return is error-free.
  • Refund timing depends on your filing method, whether the IRS needs to verify information, and how you chose to receive your refund.

How long the IRS takes to process a 2023 return

If you file electronically and your return has no errors or missing information, the IRS typically processes it within 21 days. This is the standard timeframe the agency publishes. However, this clock starts only after the filing season opens — a return filed on January 15 will not begin processing until January 29.

Paper returns take much longer. The IRS estimates 4 to 6 weeks for a mailed return to be processed, and this assumes no errors. The agency has to physically open the envelope, scan the documents, and enter the data into its system, which adds significant time.

Some returns take longer than 21 days even when filed electronically. This happens when the IRS needs to verify information — for example, if your reported income does not match what your employer reported to the agency, or if you claim a dependent the IRS cannot match to a Social Security number. These verifications can add weeks or months.

When you will receive your refund

Refund timing depends on three things: how you filed, whether the IRS had to verify anything, and how you chose to receive the money. If you filed electronically, had no issues, and chose direct deposit to your bank account, you could see the refund within 21 days of the filing season opening. If you chose a paper check, add another week or two for mailing.

The IRS publishes a tool called "Where's My Refund?" on its website where you can enter your Social Security number, filing status, and refund amount to see the current status. This tool updates once per day, usually overnight. If the tool says your return is still being processed after 21 days, it means the IRS is verifying something or found an error that needs correction.

If the IRS finds an issue — a math error, a missing form, or information that does not match their records — they will send you a letter explaining what is needed. You then have a set time to respond, which pauses the processing clock until they receive your reply.

What to do if you cannot file by April 15

You can request an automatic six-month extension, which moves your filing deadline to October 15, 2024. This extension is not hard to get — the IRS grants it to anyone who asks before the April 15 deadline. You request it by filing Form 4868, either on paper or electronically through tax software.

Important: an extension to file is not an extension to pay. If you owe taxes, they are still due on April 15. If you do not pay by then, you will owe interest and penalties on the unpaid amount, even though you have until October 15 to file the return itself. The extension only gives you more time to gather documents and prepare the return.

If you file the extension and then file your actual return before October 15, the IRS processes it in the normal order. There is no penalty for filing late if you have an extension in place.

Why the IRS does not process returns before January 29

The IRS waits until late January to open the filing season because tax forms and instructions are not final until then. The agency has to account for new tax laws passed by Congress, changes to tax brackets and standard deductions, and updates to forms themselves. The IRS also uses this time to test its systems and train staff.

Additionally, employers and financial institutions have until January 31 to send W-2s and 1099s to workers and the IRS. The agency needs these documents in its system before it can reliably verify the income you report on your return. If the IRS opened earlier, it would have incomplete information and would have to verify nearly every return.

Filing before the season opens does not help

Some people try to file their 2023 return in December or early January, thinking it will speed up their refund. It will not. Tax software will accept the return, but the IRS will not process it until after January 29. Your return will sit in a queue until the filing season officially opens, and then it will be processed in the order it was received — meaning an early filer does not get priority.

The only exception is if you are using a tax professional who files on your behalf. Some tax firms have special access to file returns a few days before the public filing season opens, but this is rare and usually only available to their highest-paying clients. For most people, filing in early February is just as fast as filing in December.

Frequently Asked Questions

Can I file my 2023 return in 2025?

Yes, but you will owe penalties and interest on any taxes you owe. The IRS charges a failure-to-file penalty of 5% per month (up to 25%) on unpaid taxes, plus interest that compounds daily. If you are owed a refund, there is no penalty for filing late, but you may lose the refund if you wait more than three years.

What if I filed my 2023 return but made a mistake?

You can file an amended return using Form 1040-X. You must file it within three years of the original return's due date. Mail it to the IRS — you cannot file an amended return electronically. Processing takes about 12 weeks, and the IRS will send you a notice if they approve the changes or need more information.

Does filing on April 14 instead of January 30 change how long my refund takes?

No. Both returns will be processed in the order received after January 29, and both will take about 21 days if there are no issues. Filing early does not speed up a refund; it only gives you more time to catch errors before submitting.

What if the IRS says my refund will arrive by a certain date but it does not?

Contact the IRS at 1-800-829-1040 or use the "Where's My Refund?" tool to check the status. If the refund is more than 21 days late and the tool shows no issues, the IRS may have lost the return or encountered a processing error. The agency can investigate, though this typically takes several weeks.