The IRS filing season typically opens in late January and closes on April 15

The IRS does not accept tax returns year-round. Each year, the agency sets an official start date — usually in late January — when it begins receiving and processing returns. The filing deadline is April 15 of the following year, though the IRS may grant extensions that push the deadline to October 15.

The exact opening date shifts slightly each year because the IRS waits for the prior tax year to close and for the agency to update its systems. For the 2024 tax year, the IRS began accepting returns on January 29, 2024. For the 2025 tax year (filed in early 2025), the opening date was January 27, 2025. You can find the current year's opening date on the IRS website or by calling 1-800-829-1040.

Returns filed before the opening date will be rejected by the IRS system, even if you submit them to a tax preparer or software. Some tax software allows you to prepare your return early, but transmission to the IRS cannot happen until the filing season officially opens.

Key Takeaways

  • The IRS opens its filing season in late January each year, and you cannot submit a return before that date even if you have all your documents ready.
  • The standard deadline to file is April 15, but you can request a six-month extension that moves the deadline to October 15.
  • Tax software and tax preparers can prepare your return before the filing season opens, but the IRS will not accept it until the official start date.
  • The exact opening date varies by one or two days from year to year depending on when the IRS completes its system updates.

Why the IRS does not open earlier in January

The delay exists because employers, banks, and other institutions must send you tax documents — W-2s, 1099s, mortgage interest statements — by January 31. The IRS waits until after that deadline so that most taxpayers have received the forms they need to file accurately.

The IRS also uses the time between the end of one tax year and the opening of filing season to update its systems, test for errors, and prepare for the volume of returns it will process. The agency processes roughly 150 million returns per year, so the setup period is necessary to prevent system failures.

What happens if you file before the season opens

If you submit a return before the IRS filing season opens, the IRS system will reject it automatically. The return will not be lost — your tax preparer or software will receive a rejection notice and can resubmit once the filing season begins.

If you file through a tax preparer, they typically hold your return and submit it on the opening day or shortly after. If you use tax software, you may see an error message when you try to e-file, or the software may queue your return for automatic submission once the season opens. Check with your software provider or preparer about their specific process.

How to file if you miss the April 15 deadline

If you cannot file by April 15, you can request an automatic extension from the IRS. Filing an extension form (Form 4868) moves your deadline to October 15 — six months later. You can file Form 4868 electronically through tax software, through a tax preparer, or by mailing a paper form to the IRS.

An extension gives you more time to file, but it does not extend the deadline to pay taxes owed. If you owe money, the IRS begins charging interest and penalties on the unpaid amount starting April 16, even if you have an extension. To avoid penalties, pay as much as you can estimate you owe by April 15, then file the extension and pay any remaining balance when you file your return.

Early filing and refund timing

Filing early — as soon as the IRS opens its season — does not speed up your refund significantly. The IRS processes returns in the order it receives them, and processing time depends on the complexity of your return and whether the IRS needs to verify information with you.

Most refunds are issued within 21 days of the IRS accepting your return, though some take longer if the return requires manual review. Filing in February versus early March typically makes no practical difference in when you receive your refund. However, filing early does mean you will not accidentally miss the April 15 deadline.

State tax filing seasons and deadlines

State tax filing seasons do not always align with the federal deadline. Most states follow the federal April 15 deadline, but some have different dates or allow filing through the end of the month. A few states do not have an income tax at all.

If you file a federal return, check your state's tax agency website for its specific opening date and deadline. Many states allow you to file state returns after the federal season opens, but some may have earlier or later deadlines. Filing both federal and state returns at the same time is usually the simplest approach.

Frequently Asked Questions

Can I file my taxes in December for the next year?

No. The IRS will not accept a return for a tax year until the filing season for that year opens, which is always in late January. Tax software may let you prepare a return early, but you cannot submit it to the IRS until the official opening date.

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 (usually Monday). If April 15 falls on a federal holiday, the deadline moves to the next day that is not a holiday or weekend. The IRS announces the actual deadline each year on its website.

Do I have to file by April 15 if I do not owe taxes?

No. If you do not owe federal income tax, you are not required to file a return. However, if you had taxes withheld from your paycheck or are due a refund, filing a return is the only way to recover that money. There is no penalty for filing late if you are owed a refund.

Can I file my return on April 15 at 11:59 p.m.?

Yes, as long as you file electronically. The IRS accepts e-filed returns until midnight Eastern Time on April 15. If you mail a paper return, it must be postmarked by April 15 to be considered on time. Hand-delivered returns must be submitted to an IRS office before it closes on April 15.

What happens if I file late without an extension?

If you file after April 15 without requesting an extension, the IRS charges a failure-to-file penalty on any taxes owed. The penalty is typically 5 percent of the unpaid tax for each month the return is late, up to 25 percent. Interest also accrues on unpaid taxes from April 16 onward.