The IRS opens its filing season on a fixed date each January

The IRS began accepting 2023 tax returns on January 29, 2024. That date has already passed. If you have not yet filed your 2023 return, you can still file it now — the deadline to file without penalty is April 15, 2024, though that deadline has also passed if you are reading this after mid-April.

If you missed the April 15 deadline, you can still file a late return. The IRS does not close the door on filing; it only stops accepting returns and issuing refunds after a certain point. Filing late means you may owe penalties and interest on any taxes owed, but if you are due a refund, there is no penalty for filing late.

For future tax years, the IRS typically announces its opening date in early December of the prior year. The opening date usually falls between January 23 and January 31. You can check the IRS website (irs.gov) in December to confirm the exact date for the next filing season.

Key Takeaways

  • The IRS opened for 2023 returns on January 29, 2024, and the filing deadline was April 15, 2024.
  • You can file a 2023 return after April 15, 2024, but you may owe penalties and interest if you owe taxes.
  • The IRS announces the next year's opening date in early December, usually between January 23 and January 31.
  • Filing electronically is faster than mailing a paper return and produces a confirmation number the same day.

Why the IRS does not open on January 1

The IRS spends the first three weeks of January preparing its systems and training staff. During this time, employers and financial institutions are still sending W-2 forms, 1099 forms, and other documents to the IRS. The agency waits until it has received most of these documents before opening to filers, so that its systems can cross-check your reported income against what your employer and bank reported.

Opening early would mean accepting returns that might later be flagged as incorrect when the employer's W-2 arrives. By waiting until late January, the IRS reduces the number of returns it has to correct or ask questions about later.

What happens between January 1 and the opening date

You can prepare your return during this time. You can gather documents, use tax software to enter your information, and even print or save a draft. You simply cannot transmit it to the IRS yet.

If you use a tax preparer or CPA, they can also prepare your return during this window. Many preparers complete returns in January and hold them until the filing season opens, then transmit them all at once on the opening day.

How to file once the season opens

You have three main routes: file electronically yourself using tax software, file electronically through a tax preparer, or file by mail with a paper form.

Electronic filing is the fastest. Most e-filed returns are accepted within 24 hours, and you receive a confirmation number the same day. The IRS then processes the return and issues a refund (if you are due one) within 21 days in most cases. Paper returns take four to six weeks to process.

The IRS offers free tax software through its Free File program if your income is below a certain threshold (this threshold changes each year). You can find the list of participating software companies on irs.gov. If your income is above the threshold, you can buy commercial tax software or hire a preparer.

What to have ready before filing

Gather your W-2 forms from each employer, your 1099 forms (for interest, dividends, self-employment income, or other sources), and receipts for deductions you plan to claim. You will also need your Social Security number, date of birth, and filing status.

If you are claiming dependents, have their Social Security numbers and dates of birth. If you are itemizing deductions instead of taking the standard deduction, organize receipts for mortgage interest, property taxes, charitable donations, or medical expenses.

If you filed late or owe taxes

If you file after April 15 and owe taxes, the IRS charges a failure-to-file penalty and failure-to-pay penalty, plus interest on the unpaid amount. The penalties are calculated as a percentage of the tax owed and compound monthly. The sooner you file, the lower the total penalty and interest will be.

If you cannot pay what you owe, you can still file the return. The IRS offers payment plans and can work with you on a schedule. Filing on time (or as soon as possible) and paying what you can is better than not filing at all.

Frequently Asked Questions

Can I file my 2023 return now even though the filing season is over?

Yes. You can file a 2023 return at any time. If you are due a refund, there is no penalty for filing late. If you owe taxes, you will owe penalties and interest calculated from April 15, 2024, onward.

What is the difference between the opening date and the deadline?

The opening date is when the IRS starts accepting returns. The deadline (April 15) is when you must file to avoid penalties if you owe taxes. You can file anytime between the opening date and the deadline without penalty.

Do I have to file by April 15 if I am getting a refund?

No. If you are due a refund, you can file anytime and there is no penalty. However, the IRS will not issue your refund until you file. Filing earlier means you receive your refund sooner.

What if I cannot find all my documents by the opening date?

You can request a transcript from the IRS showing income reported by your employer or bank. You can also file an extension, which gives you until October 15 to file without penalty. An extension does not extend the deadline to pay taxes owed — you still owe payment by April 15.

Is electronic filing really faster than mailing a paper return?

Yes. E-filed returns are accepted within 24 hours and processed within 21 days in most cases. Paper returns take four to six weeks to process. Electronic filing also produces a confirmation number immediately, so you know the IRS received it.