The IRS opens its filing season on a set date each year, usually in late January
The IRS does not accept tax returns year-round. Each January, the agency announces when it will begin processing returns for that tax year. For the 2024 tax year, the IRS began accepting returns on January 29, 2024. For 2025, filing opened on January 27, 2025. The exact date shifts slightly each year because the IRS coordinates with state tax agencies and needs time to update its systems after the previous year closes.
You can file your return before the IRS officially opens, but the agency will not process it until the filing season begins. If you submit early, your return sits in a queue. This matters most if you are expecting a refund — filing early means your refund could arrive sooner after the season opens, though the IRS still processes returns in the order received, not in the order filed.
The filing deadline itself is always April 15 of the following year, unless that date falls on a weekend or federal holiday. If April 15 is a Saturday or Sunday, the deadline moves to the following Monday. If a federal holiday falls on April 15 or the Monday after, the deadline moves to the next business day. You can request a six-month extension to October 15, but that extension only delays filing — you still owe any taxes due by April 15 or face penalties and interest.
Key Takeaways
- The IRS opens its filing season in late January each year; for 2025 it opened January 27.
- You can file before the season opens, but the IRS will not process your return until after the official start date.
- The tax deadline is April 15 of the following year, or the next business day if that falls on a weekend or holiday.
- Filing early does not change your deadline, but it may speed up your refund if you are owed one.
- An extension to October 15 delays filing only — taxes owed are still due by April 15.
Why the IRS does not accept returns before the filing season opens
The delay between the end of the calendar year and the start of filing season exists because employers, banks, and other institutions need time to send you the documents the IRS requires. Your employer must send you a W-2 by January 31. Banks and investment firms send 1099 forms (for interest, dividends, or other income) by the same date. If the IRS accepted returns in early January, most people would not yet have these documents, and returns would be incomplete or wrong.
The IRS also uses the gap to update its computer systems, test new software, and coordinate with state tax agencies. Many states tie their filing season to the federal one, so the IRS waits until it is ready before telling people they can file.
What happens if you file before the season opens
If you submit your return to the IRS before the filing season officially begins, the agency will reject it or hold it without processing. Some tax software will warn you that the IRS is not yet accepting returns and will not let you file. Other software may let you file anyway, but your return will not move through the system until after the season opens.
If you file through a tax professional or accountant, they may hold your return and submit it on the first day of the season to ensure it processes as quickly as possible. This is a common practice for people expecting large refunds.
How to find out when the IRS will open this year
The IRS announces the filing season opening date in November of the previous year. You can find this information on the official IRS website at irs.gov. The agency posts the date prominently on its homepage and in press releases. Tax software companies also announce the date as soon as it is public.
If you are working with a tax professional, they will know the date and will tell you when to bring your documents in. If you are filing on your own, check irs.gov in late November to see when the upcoming season will open.
The difference between filing early and filing on time
Filing early means submitting your return as soon as you have all your documents, even if that is in early January. Filing on time means submitting before the April 15 deadline. These are not the same thing. You can file on time without filing early — you could submit your return in March and still be on time.
The advantage of filing early is that if you are owed a refund, you may receive it sooner. The IRS processes returns in the order it receives them during filing season. If your return arrives on the first day of the season, it will be processed before returns that arrive in February or March. However, the IRS still takes several weeks to process any return, so even early filers do not receive refunds instantly.
There is no penalty for filing late as long as you file before April 15. However, if you owe taxes and do not pay by April 15, you will owe penalties and interest on the unpaid amount, even if you file your return on time.
State tax filing seasons and deadlines
Most states follow the federal filing season opening date and the April 15 deadline. However, some states have different rules. A few states do not have an income tax at all, so there is no state return to file. Others open their filing season on the same day as the IRS but may have different deadlines or requirements.
If you live in a state with an income tax, check your state tax agency's website for the specific opening date and deadline. Many state agencies post this information in November alongside the federal announcement. If you file federal and state returns together through tax software, the software will usually handle both deadlines automatically.
What to do if you miss the April 15 deadline
If you do not file by April 15, you can still file late. There is no time limit on filing a return if you are owed a refund — the IRS will process it whenever you submit it, though you may lose the refund if you wait more than three years. However, if you owe taxes and file late, you will owe penalties and interest on top of the tax amount.
The failure-to-file penalty is usually 5 percent of the unpaid tax for each month or part of a month that the return is late, up to 25 percent. Interest accrues daily on any unpaid tax. If you know you will owe and cannot file by April 15, you can request an extension to October 15, which delays the filing deadline but not the payment deadline. Paying what you estimate you owe by April 15 can reduce the penalties you face if your actual tax bill is higher.
Frequently Asked Questions
Can I file my taxes in December for the next year?
No. You can only file a return for a specific tax year after that year ends and the IRS opens its filing season. You cannot file your 2025 return until the IRS opens the 2025 filing season in January 2026. If you file before the season opens, your return will be rejected or held until the season begins.
What if I file before January 31 and do not have my W-2 yet?
You can file without your W-2 if you know your income and can estimate it accurately, but this is risky. If your W-2 shows different income than what you reported, the IRS will catch the discrepancy and may adjust your refund or bill you for additional tax. It is safer to wait until you have all your documents before filing.
Do I have to file on the first day of the season to get my refund faster?
No. The IRS processes returns in the order received throughout the season. Filing in early February instead of late January will not significantly delay your refund. However, filing in March instead of January will likely mean your refund arrives later, since the IRS has a backlog by then.
What happens if April 15 falls on a Saturday?
The deadline moves to Monday, April 17. If a federal holiday falls on Monday, the deadline moves to Tuesday. The IRS website will confirm the exact deadline each year, usually by November of the previous year.
Can I file state taxes before federal taxes?
Yes, if your state allows it. Most states open their filing season on the same day as the IRS, but some open earlier. Check your state tax agency's website for the specific date. However, many people file both at the same time using tax software that handles both returns together.