The IRS filing season for 2024 returns opens January 29, 2025

The Internal Revenue Service will begin accepting 2024 tax returns on January 29, 2025. This is the official start date each year when the IRS systems are ready to receive and process returns. You can file before this date, but the IRS will not process your return until after January 29.

If you file before the season opens, your return sits in a queue. The IRS processes returns in the order they arrive once systems go live. Filing on January 29 does not give you an advantage over filing in February or March — the IRS works through the backlog chronologically, not by date received.

The deadline to file is April 15, 2025, unless that date falls on a weekend or holiday. Returns postmarked by midnight on April 15 are considered on time. If you file electronically, the deadline is the same — the IRS timestamp is what matters, not when you hit send.

Key Takeaways

  • The IRS begins accepting 2024 returns on January 29, 2025, and you cannot file before that date, though you can prepare your return in advance.
  • Filing early does not speed up processing — the IRS works through returns in the order received once the season opens.
  • The filing deadline is April 15, 2025, and returns postmarked or electronically filed by that date are on time.
  • If you owe taxes, filing by April 15 avoids penalties and interest; if you expect a refund, there is no penalty for filing later, though you delay receiving your money.
  • You can request an automatic extension to October 15, 2025, which gives you more time to file but does not extend the deadline to pay taxes owed.

What happens if you file after January 29 but before April 15

Returns filed between late January and mid-April are processed in the order the IRS receives them. Processing time varies depending on the complexity of your return and the volume of returns the IRS is handling at that moment. Simple returns with no complications may be processed in two to three weeks; more complex returns can take longer.

If you are owed a refund, the IRS typically issues it within 21 days of accepting your return, though this is not may provide. Some refunds take longer if the IRS needs to verify information or if your return is selected for review. If you file electronically and choose direct deposit, refunds arrive faster than paper checks.

Filing after April 15 and the consequences

If you do not file by April 15, 2025, you will face penalties and interest on any taxes you owe. The failure-to-file penalty is typically 5 percent of the unpaid tax for each month your return is late, up to 25 percent. Interest accrues daily on unpaid taxes at a rate set by the IRS each quarter.

If you expect a refund, there is no penalty for filing late. However, you cannot receive a refund for a year more than three years after the filing deadline. If you file in 2028 for the 2024 tax year, you forfeit any refund owed.

If you cannot file by April 15, you can request an automatic extension. This gives you until October 15, 2025, to submit your return. The extension does not extend the deadline to pay taxes owed — if you owe money, it is still due by April 15, even if you file the return later.

How to request an extension if you need more time

You request an extension by filing Form 4868 with the IRS. You can file this form electronically through tax software, by mail, or through a tax professional. The form must be received by April 15, 2025, to be valid.

Filing Form 4868 is straightforward — you estimate your tax liability and either pay what you owe or indicate that you will pay when you file. If you pay at least 90 percent of your actual tax liability by April 15, you avoid the failure-to-pay penalty. You will still owe interest on any unpaid balance.

An extension gives you until October 15, 2025, to file your actual return. This is an automatic extension — the IRS does not review your reason for needing more time. You do not need to explain why you need the extension.

Why the IRS does not accept returns before January 29

The IRS closes its filing systems after the previous tax year ends and uses the time to update software, test systems, and prepare for the new season. Tax law changes, inflation adjustments, and new forms are finalized during this period. The IRS also coordinates with state tax agencies to ensure systems work together.

The exact opening date shifts slightly each year depending on when the IRS completes its preparation work. January 29, 2025, is the date the IRS announced for the 2024 tax year. Future years may open on different dates.

Processing times and what affects how long your return takes

The IRS publishes estimated processing times on its website, but these are averages and vary widely. A return with no issues — W-2 income only, standard deduction, no credits — may be processed in two weeks. A return claiming the Earned Income Tax Credit, Child Tax Credit, or other refundable credits typically takes longer because the IRS verifies these claims more carefully.

Returns selected for examination or verification take significantly longer. The IRS may request documents, ask questions, or hold your refund while it reviews your return. If this happens, you will receive a notice by mail explaining what information is needed.

Filing electronically is faster than filing by mail. Paper returns are scanned and entered into the IRS system, which adds time. If you file electronically and choose direct deposit for your refund, the entire process moves faster than paper filing with a mailed check.

What to do if you have not received your refund by mid-May

If you filed in late January or early February and have not received your refund by mid-May, you can check the status using the IRS "Where's My Refund?" tool on the IRS website. This tool shows whether your return has been received, accepted, and processed, and when your refund is expected.

You will need your Social Security number, filing status, and the exact refund amount to use this tool. If the tool shows your return is still being processed, wait — most refunds are issued within 21 days of acceptance, but some take longer. If the tool shows an issue or if you have waited longer than expected, contact the IRS directly.

Frequently Asked Questions

Can I file my 2024 taxes in January 2025?

No. The IRS does not accept 2024 returns until January 29, 2025. If you submit a return before that date, it will be rejected. You can prepare your return and have it ready to file, but you cannot submit it to the IRS until the filing season opens.

What happens if I file on January 29 versus February 15?

Both returns are processed in the order received. Filing on January 29 does not speed up processing or get you a faster refund. The IRS works through the backlog chronologically. Filing early is useful only if you want your refund sooner and are confident your return is correct.

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

No. If you do not owe taxes and do not expect a refund, you are not required to file. However, if you expect a refund, you must file to receive it. There is no penalty for filing late if you are owed money, but you cannot claim a refund more than three years after the deadline.

If I file an extension, when do I actually have to file my return?

An extension moves your filing deadline to October 15, 2025. However, if you owe taxes, they are still due by April 15 — the extension only gives you more time to file the return itself, not to pay what you owe. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount.

How do I know if my return was accepted by the IRS?

If you filed electronically, you receive a confirmation immediately or within 24 hours. If you filed by mail, the IRS sends a notice when your return is received and processed. You can also check the status using the IRS "Where's My Refund?" tool on the IRS website.