The IRS filing season for 2024 returns opens January 29, 2025

The IRS will begin accepting 2024 tax returns on January 29, 2025. This is the official start date each year — before this date, the IRS systems are not set up to receive returns, and tax software will not let you file. The filing season runs through April 15, 2025, which is the deadline to file or request an extension.

The January 29 start date applies whether you file on paper or electronically. Electronic filing (e-filing) is faster and more reliable than mailing a paper return, and the IRS processes e-filed returns in 21 days or less when there are no issues. Paper returns take much longer — typically 6 to 8 weeks — and errors are caught more slowly.

You can prepare your return before January 29 using tax software or a tax preparer, but you cannot submit it to the IRS until the filing season opens. Many people prepare early so they are ready to file the moment the window opens, especially if they expect a refund.

Key Takeaways

  • The IRS begins accepting 2024 returns on January 29, 2025, and you cannot file before that date even if your return is complete.
  • The filing deadline is April 15, 2025, unless you request a six-month extension, which moves the deadline to October 15, 2025.
  • E-filed returns are processed in 21 days or less when there are no problems, while paper returns take 6 to 8 weeks.
  • You can prepare your return in advance using tax software or a tax preparer and submit it the moment filing season opens.
  • If you owe taxes, filing early does not change when payment is due — you still owe by April 15 unless you set up a payment plan.

Why the IRS does not accept returns before January 29

The IRS needs time before the filing season to update its systems with new tax laws, forms, and software changes. The 2024 tax year is the first full year under certain tax law changes, and the IRS must reprogram its computers to handle new rules, credits, and deductions correctly. Filing before the systems are ready means your return could be rejected or processed incorrectly.

Tax software companies also use this time to test their systems against the IRS computers. If you try to file with software before January 29, the software will not transmit your return — it will show an error message saying the IRS is not yet accepting returns for that tax year.

What happens if you file after April 15

If you do not file by April 15, 2025, you will owe a failure-to-file penalty unless you have a valid reason or have requested an extension. The penalty is usually 5 percent of the unpaid tax for each month or part of a month that your return is late, up to 25 percent of your unpaid tax. If you owe taxes and file late, the penalty is added to what you owe.

If you are owed a refund, there is no penalty for filing late, but you lose money the longer you wait. The IRS will not pay you interest on a refund if you file years after the tax year ends. You have three years from the original deadline to claim a refund; after that, the money goes to the U.S. Treasury.

The one exception is if you request a six-month extension before April 15. Filing an extension form (Form 4868) moves your deadline to October 15, 2025, and removes the failure-to-file penalty. An extension gives you more time to file, but it does not extend the time to pay — if you owe taxes, they are still due April 15 unless you have set up a payment plan with the IRS.

How to request an extension if you need more time

You can request a six-month extension by filing Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) before April 15, 2025. You do not need a reason to request an extension — the IRS grants it automatically if you file the form on time. You can file Form 4868 electronically through tax software, by mail, or by phone.

Filing an extension does not mean the IRS will not look at your return or that you avoid paying taxes. You still owe any taxes due by April 15; the extension only gives you until October 15 to submit your actual return. If you cannot pay by April 15, you can set up a payment plan or request a short-term delay, but those are separate from an extension.

E-filing versus mailing a paper return

E-filing is faster, more accurate, and less likely to get lost. The IRS processes e-filed returns in 21 days or less when there are no errors or missing information. You receive a confirmation within 24 hours that the IRS received your return. If there is a problem, the IRS contacts you by mail, usually within a few weeks.

Paper returns are slower and riskier. The IRS takes 6 to 8 weeks to process a paper return, and if it gets lost in the mail, you have no proof you filed on time unless you used certified mail. The IRS does not send a confirmation that a paper return arrived. If you mail your return, send it to the address listed in the tax form instructions for your state, and use certified mail with return receipt if you want proof of delivery.

Most people file electronically because it is faster and the IRS has better systems to catch errors before processing. Tax software, tax preparers, and the IRS Free File program all offer e-filing.

What to do if you are not ready to file by April 15

If you do not have all your documents by April 15, you have two options: file an extension or file what you have and amend later. Filing an extension (Form 4868) moves your deadline to October 15 with no penalty. This is the simpler choice if you are still waiting for documents like W-2s, 1099s, or records from a business or rental property.

If you file before you have all your information, you can file an amended return (Form 1040-X) later to correct or add information. Amended returns take longer to process — usually 16 weeks — so this is slower than filing an extension and then filing your complete return on time.

Frequently Asked Questions

Can I file my 2024 return before January 29, 2025?

No. The IRS systems will not accept 2024 returns before January 29, 2025. Tax software will reject your return if you try to file before that date. You can prepare your return in advance, but you cannot submit it until the filing season opens.

What if I file after April 15 without an extension?

You will owe a failure-to-file penalty of 5 percent of unpaid taxes per month, up to 25 percent total. The penalty does not apply if you are owed a refund, but you will receive your refund later. You can avoid the penalty by filing an extension form before April 15.

Do I have to pay taxes by April 15 if I file an extension?

Yes. An extension gives you until October 15 to file your return, but taxes are still due April 15. If you cannot pay by then, you can set up a payment plan with the IRS, but that is separate from the extension. Interest and penalties apply to unpaid taxes after April 15.

How long does it take to get a refund if I e-file?

The IRS processes e-filed returns in 21 days or less when there are no errors. Refunds are usually deposited into your bank account within a few days after processing is complete. Paper returns take 6 to 8 weeks to process, so e-filing is much faster if you are expecting a refund.

What if I do not have all my tax documents by April 15?

File an extension (Form 4868) before April 15 to move your deadline to October 15. This gives you six more months to gather documents like W-2s, 1099s, or business records. You can file your complete return anytime between January 29 and October 15 without penalty.