The IRS began accepting 2024 tax returns on January 29, 2025

The IRS opens its filing season on a set date each year, and for the 2024 tax year, that date was January 29, 2025. This is when the agency's systems go live to receive returns from tax software companies, tax professionals, and people filing on their own. The opening date does not change based on your situation — everyone can file starting that day, though the IRS processes returns at different speeds depending on how you file and whether you claim certain credits.

Filing early matters because the IRS processes returns in the order they arrive. If you file in early February, your return moves through the queue faster than one filed in April. The deadline to file remains April 15, 2025, but waiting until then means a longer wait for any refund you are owed.

Key Takeaways

  • The IRS began accepting 2024 tax returns on January 29, 2025, and will continue through April 15, 2025.
  • Returns filed electronically are processed faster than paper returns, typically within 21 days if you claim no refundable credits.
  • If you claim the Earned Income Tax Credit or Child Tax Credit, the IRS holds your return until mid-February to prevent fraud, even if you file in January.
  • The IRS processes returns in the order received, so filing early gives you a faster refund than waiting until April.

How the IRS processes returns after you file

Once you file, the IRS does not process your return instantly. If you file electronically (through tax software or a tax professional), the IRS typically acknowledges receipt within 24 hours and begins reviewing your return. Processing time depends on whether your return is straightforward or contains items that require manual review.

A simple return with only wages and standard deductions can be processed in as little as 21 days if you file electronically and do not claim refundable credits. A return that includes business income, rental income, or multiple forms takes longer because the IRS reviews those sections more carefully. Paper returns take significantly longer — the IRS estimates 4 to 6 weeks just to scan and enter the data before processing begins.

The IRS publishes a weekly report showing how many returns it has received and processed. You can check this on the IRS website to see whether the agency is on pace with previous years or backed up.

The Earned Income Tax Credit and Child Tax Credit delay

If you claim the Earned Income Tax Credit (EITC) or the Child Tax Credit, the IRS holds your return for additional review even if you file in late January. This is a fraud-prevention measure. The IRS will not release your refund until mid-February at the earliest, regardless of when you filed.

This delay applies only to refundable credits — credits that result in a refund to you rather than just reducing what you owe. If you claim the EITC and are owed a refund, expect your money in mid-February or later, not in early February. The IRS does not make exceptions to this timeline based on financial hardship or other circumstances.

Filing electronically versus by mail

The speed of your refund depends heavily on how you file. Electronic filing is faster at every stage: the IRS receives your return within hours, begins processing immediately, and can deposit a refund to your bank account within 21 days in many cases. If you choose direct deposit (rather than a paper check), the refund arrives even faster once the IRS approves it.

Paper returns take much longer. The IRS must receive the physical form, scan it, enter the data into its system, and then process it. This adds 4 to 6 weeks to the timeline before processing even begins. If you file by mail, do not expect a refund before late March or April, even if you mail your return in early February.

The IRS recommends electronic filing with direct deposit as the fastest route to a refund. If you cannot afford tax software, the IRS Free File program offers free electronic filing through partner companies for people with income below a certain threshold (the threshold varies by year and company).

What to do if your return is delayed

The IRS publishes estimated refund dates on its website once your return is processed. You can check the status of your return using the "Where's My Refund?" tool on IRS.gov. This tool updates once per day and shows whether your return has been received, is being processed, or has been approved for refund.

If the tool shows your return is delayed beyond the normal timeframe, it usually means the IRS needs more information from you. Common reasons include a mismatch between your Social Security number and name, a discrepancy in income reported by your employer, or a claim that requires verification. The IRS will mail you a notice if this happens — do not wait for a phone call.

If you filed by mail and it has been more than 6 weeks since you mailed your return, you can contact the IRS to confirm it was received. Have your Social Security number, filing status, and the amount of your expected refund ready when you call.

Amended returns and late filings

If you need to file an amended return for 2024 (Form 1040-X), you must wait until your original return has been processed and approved. Filing an amended return before the original is processed can cause delays. Once your original return is approved, you can file the amended return, though it will take additional time to process — typically 8 to 12 weeks.

If you miss the April 15 deadline, you can still file after that date. The IRS will not reject a late return. However, if you owe taxes, you will owe penalties and interest from the original due date. If you are owed a refund, filing late does not result in penalties, but you have only three years from the original due date to claim that refund.

Frequently Asked Questions

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

No. The IRS does not accept 2024 returns before January 29, 2025. If you submit a return before that date through tax software, it will be held and transmitted to the IRS on the opening date. Filing before the opening date does not give you an earlier refund.

How do I check if my return has been received?

Use the "Where's My Refund?" tool on IRS.gov. You will need your Social Security number, filing status, and the amount of your expected refund. The tool updates once per day and shows whether your return has been received, is being processed, or has been approved.

What if I file on April 14 instead of in February?

Your return will be processed in the order received, so filing in April means a longer wait for your refund. If you file electronically on April 14, you may not receive your refund until late May or June. Filing early gives you your money weeks sooner.

Do I have to file by April 15, or can I file after that?

You can file after April 15, but if you owe taxes, penalties and interest accrue from April 15 onward. If you are owed a refund, there are no penalties for filing late, but you must file within three years of the original due date to claim that refund.

Why is my refund taking longer than 21 days?

Common reasons include claiming the EITC or Child Tax Credit (which triggers a mid-February hold), a mismatch in your Social Security number or name, income reported by your employer that does not match your return, or a claim that requires manual review. The IRS will mail you a notice if additional information is needed.