The IRS began accepting 2023 tax returns on January 29, 2024

The IRS opened its systems to receive 2023 returns on Monday, January 29, 2024. This date marks the official start of the 2024 tax filing season. The agency processes returns in the order they arrive, so filing early does not speed up your refund — it simply puts your return in the queue sooner.

The filing deadline to submit your return without penalty is April 15, 2024. You can file after that date, but you will owe penalties and interest on any taxes you owe. If you cannot meet the deadline, you can request an extension, which gives you until October 15, 2024 to file, though any taxes owed are still due by April 15.

Key Takeaways

  • The IRS began accepting 2023 returns on January 29, 2024, and the filing deadline is April 15, 2024.
  • Filing early does not speed up your refund; the IRS processes returns in the order received and typically issues refunds within 21 days of acceptance.
  • If you file after April 15, you will owe penalties and interest on any taxes you owe, even if you are due a refund.
  • You can request a six-month extension to October 15, 2024, but taxes owed are still due by April 15 to avoid penalties.
  • The IRS accepts returns through multiple channels: online through IRS.gov, by mail, or through a tax professional.

How long the IRS takes to process your return

The IRS aims to issue refunds within 21 days of accepting your return. This timeline applies whether you file on January 29 or April 1. The agency does not prioritize early filers; it processes returns in the order they arrive in its system.

Some returns take longer. If you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS is required by law to hold your return until at least February 15, 2024, even if it is accepted earlier. This delay applies regardless of when you file. After February 15, the IRS will process these returns in order, and you should receive your refund within 21 days of that date.

Returns that require manual review — because of math errors, missing information, or inconsistencies with other documents — take much longer, sometimes several months. You will receive a letter if this happens to your return.

Where to file your 2023 return

You have three main options: file online through IRS.gov, file by mail, or work with a tax professional. The IRS website lists free filing options if your income is below a certain threshold (this threshold varies by year; check IRS.gov for the current limit). Many tax software companies also offer free federal returns for simple situations.

If you file by mail, send your return to the address listed in the instructions that came with your tax forms. The postmark date is what counts, not the date the IRS receives it. Mail your return early enough that it arrives before April 15. The IRS does not accept returns by email or fax.

If you work with a tax professional — a CPA, enrolled agent, or tax preparer — they will file on your behalf. Make sure they are authorized to represent you to the IRS before you sign anything.

What happens if you miss the April 15 deadline

If you do not file by April 15 and do not have an extension, you will owe a failure-to-file penalty on top of any taxes you owe. This 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. You will also owe interest on the unpaid amount, calculated daily from the due date until you pay.

If you are due a refund, there is no penalty for filing late — but you will lose the refund if you do not file within three years of the original deadline. For the 2023 tax year, that means you must file by April 15, 2027, to claim your refund.

How to request a filing extension

To get an automatic six-month extension, file Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) by April 15, 2024. You can file this form online through IRS.gov, by mail, or through a tax professional. Filing Form 4868 does not require approval — it is automatic if you file on time.

An extension gives you until October 15, 2024, to submit your return. It does not extend the deadline to pay taxes you owe. If you owe federal income tax, you must pay it by April 15 to avoid penalties and interest, even if you have an extension. Estimate what you owe and pay it with Form 4868, or pay online through IRS.gov.

Tracking your return after you file

Once you file, you can track your return using the IRS "Where's My Refund?" tool on IRS.gov. This tool updates once a day and shows the status of your return and when your refund will be issued. You will need your Social Security number, filing status, and the exact refund amount from your return.

If you filed by mail, allow three weeks before checking the tool. If you filed electronically, you can usually check within 24 hours. If the tool shows no information after that time, contact the IRS at 1-800-829-1040.

Special situations that affect filing dates

If you are a U.S. citizen or resident alien living outside the United States, you automatically get an extension until June 15, 2024, to file your return. You still owe any taxes due by April 15, but you have extra time to file the actual return. If you are in the military on duty outside the United States, you get an extension until June 15 as well.

If you are a victim of a federally declared disaster, the IRS may grant additional time to file and pay. Check IRS.gov or call 1-800-829-1040 to see if your area qualifies.

Frequently Asked Questions

Does filing my 2023 return early get me my refund faster?

No. The IRS processes returns in the order they arrive, not by filing date. Whether you file on January 29 or April 1, your refund will be issued within 21 days of acceptance (or longer if you claim EITC or ACTC). Filing early does not change this timeline.

What if I owe taxes instead of getting a refund?

You still must file by April 15, 2024. You can pay in full by the deadline, or set up a payment plan with the IRS. If you cannot pay in full, contact the IRS at 1-800-829-1040 to discuss options. Penalties and interest will accrue on any unpaid balance.

Can I file my 2023 return after April 15 if I do not owe anything?

Yes, but only within three years of the deadline. If you are due a refund and file after April 15, 2024, you will not face a penalty. However, if you do not file by April 15, 2027, you forfeit the refund entirely. The IRS will not hold it for you.

What if I filed my 2023 return but made a mistake?

You can file an amended return using Form 1040-X. You must file this within three years of the original deadline (April 15, 2027, for the 2023 tax year). Mail the form to the address listed in the instructions, or work with a tax professional to file it.

Do I need to file a 2023 return if I did not earn much income?

It depends on your income and filing status. The IRS sets a threshold each year below which you do not have to file. Check the instructions that came with your tax forms or visit IRS.gov to see if you must file. Even if you are not required to file, you may want to if you are due a refund or can claim tax credits.