The IRS begins accepting 2024 tax returns on January 27, 2025

The Internal Revenue Service opens its filing season for 2024 tax returns on Monday, January 27, 2025. This is the official start date when the IRS will begin receiving and processing returns. You can file before this date, but the IRS will not process your return until after January 27.

The filing deadline itself is Tuesday, April 15, 2025. This is the last day to file your 2024 return without penalty, unless you request an extension. If you owe taxes, filing before the deadline helps you avoid interest and late-payment penalties.

The IRS processes returns in the order they are received after January 27. If you file early and your return is complete and accurate, you may receive your refund sooner than someone who files in March or April. However, the IRS does not may provide a specific refund date.

Key Takeaways

  • The IRS begins accepting 2024 returns on January 27, 2025, and you must file by April 15, 2025, to avoid penalties.
  • You can prepare your return before January 27, but the IRS will not process it until after that date.
  • Filing early after January 27 may result in a faster refund, since the IRS processes returns in the order received.
  • If you cannot file by April 15, you can request a six-month extension, but this only delays filing—you still owe taxes by April 15 if you expect to owe.

What you need before you file

Gather your documents before January 27. You will need your Social Security number or Individual Taxpayer Identification Number (ITIN), proof of income (W-2 forms from employers, 1099 forms for self-employment or other income), and records of any deductions or credits you plan to claim.

If you received unemployment benefits in 2024, you will receive a 1099-G form. If you sold stocks or other investments, you will receive a 1099-B or similar form. If you paid student loan interest or made charitable donations, gather those records as well.

Your employer must send you a W-2 by January 31, 2025. If you do not receive it by early February, contact your employer or the IRS at 1-800-829-1040. Do not file without your W-2 unless you have already received a copy from your employer.

How to file your 2024 return

You have three main routes: file online using tax software, file by mail, or use a tax professional. Most people file online because it is faster and the IRS processes electronic returns more quickly than paper returns.

If you use tax software, the IRS Free File program offers free federal return preparation and filing to people who earned less than $79,000 in 2024. You can find participating software providers on the IRS website. If you earned more than $79,000, you can still file electronically, but you will pay a fee to the software company.

If you file by mail, send your completed return to the IRS address for your state. Paper returns take longer to process—typically 6 to 8 weeks or more. The IRS will not begin processing paper returns until after January 27, just as with electronic returns.

A tax professional—a CPA, enrolled agent, or tax preparer—can file on your behalf. They charge a fee, but they handle the entire process and may find deductions you missed.

When you will receive your refund

If you are due a refund, the timing depends on when you file and whether your return is complete. The IRS typically issues refunds within 21 days of accepting your return if you file electronically and choose direct deposit to your bank account.

Paper returns take much longer—often 6 to 8 weeks or more. If you file by mail, expect to wait significantly longer than electronic filers.

You can check the status of your refund using the IRS Where's My Refund tool on the IRS website. This tool updates once per day and shows whether the IRS has received your return, is processing it, or has issued your refund.

If you cannot file by April 15

You can request an automatic six-month extension by filing Form 4868 with the IRS. This moves your filing deadline to October 15, 2025. You can file Form 4868 electronically through tax software or by mail.

An extension to file is not an extension to pay. If you expect to owe taxes, you must still pay by April 15 to avoid interest and penalties. Pay as much as you can by the deadline, even if you have not finished preparing your return. You can file your return later and pay any remaining balance.

If you cannot pay by April 15, the IRS offers payment plans. You can set up a short-term plan (120 days or less) or a long-term installment agreement. Both involve fees, but they allow you to pay over time instead of in one lump sum.

Common reasons the IRS delays processing your return

The IRS may hold your return if information is missing or does not match their records. Common issues include a mismatched Social Security number, an incorrect name spelling, or missing income documentation. If this happens, the IRS will send you a notice by mail.

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 mid-February 2025 before issuing your refund. This is a standard delay, not a problem with your return.

If you file before your W-2 arrives and your W-2 information does not match what you reported, the IRS may delay processing. This is why waiting until you have all your documents is often safer than filing early.

Frequently Asked Questions

Can I file my 2024 return before January 27, 2025?

You can prepare and submit your return before January 27, but the IRS will not process it until after that date. Filing early does not speed up processing; the IRS processes all returns in the order received starting January 27. If your return is complete and accurate, filing early may result in a faster refund once processing begins.

What happens if I file after April 15, 2025?

You will owe a failure-to-file penalty and a failure-to-pay penalty if you owe taxes. The penalties are calculated as a percentage of the tax you owe. If you are due a refund, there is no penalty for filing late, but you will not receive your refund until you file. You can file up to three years late and still claim a refund.

Do I need to file if I did not earn much income in 2024?

It depends on your income and filing status. The IRS sets a minimum income threshold; if you earned less than that amount, you are not required to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Use the IRS income thresholds on their website to determine whether you must file.

What if I owe money to the IRS from a previous year?

The IRS may offset your 2024 refund to pay back taxes, penalties, or other debts you owe. If you know you owe from a prior year, contact the IRS before filing to set up a payment plan. This way, you can manage the debt separately from your current refund.

Can I file my return if I do not have a Social Security number?

If you are not a U.S. citizen or permanent resident, you may be able to obtain an Individual Taxpayer Identification Number (ITIN) from the IRS. You can use an ITIN to file a return. If you are undocumented and earned income in 2024, you can still file using an ITIN, though you will not be able to claim certain credits.