The IRS began accepting 2024 tax returns on January 29, 2025

The IRS opened its filing season on January 29, 2025, for returns covering the 2024 tax year. This date marks when the agency's systems are ready to receive and process returns from individual taxpayers, tax professionals, and software providers. The opening date shifts slightly each year depending on IRS readiness and the complexity of new tax law changes.

If you file electronically — through tax software, a tax professional, or directly with the IRS — your return can be transmitted as soon as January 29. If you file on paper, you can mail your return any time, though the IRS recommends filing early to avoid processing delays and to receive refunds sooner.

Key Takeaways

  • The IRS began accepting 2024 tax returns on January 29, 2025, and will continue through April 15, 2025, the federal filing deadline.
  • Electronic filing is faster and more accurate than paper filing; the IRS processes e-filed returns in 21 days or less when filed correctly.
  • You do not have to wait until January 29 to gather documents or prepare your return — you can start organizing W-2s, 1099s, and receipts immediately.
  • If you cannot file by April 15, you can request an automatic extension to October 15, though this extends only the filing deadline, not the payment deadline.

Why the IRS does not open on January 1

The IRS does not begin accepting returns on the first day of the year because the agency needs time to update its systems for new tax laws, adjust for inflation-indexed amounts, and test its processing infrastructure. The 2024 tax year involved changes to tax brackets, standard deduction amounts, and other provisions that required programming updates.

The IRS also waits for employers and financial institutions to send W-2s, 1099s, and other documents to both taxpayers and the agency. The deadline for employers to send W-2s to workers is January 31, and the deadline to send copies to the IRS is February 28 (or March 31 if filed electronically). Opening the filing season after these documents are in the system reduces errors and allows the IRS to cross-check information.

Electronic filing versus paper filing

Electronic filing is the faster route. When you file electronically, the IRS receives your return within hours and begins processing it immediately. Most correctly filed e-returns are processed within 21 days, and refunds are issued by direct deposit within that timeframe. You can e-file starting January 29, 2025.

Paper returns take longer. The IRS must receive the envelope, open it, scan the documents, and enter the data into its system — a process that can take several weeks or months. If you file on paper, mail it as early as possible to avoid the April 15 rush. The postmark date counts as your filing date, so a return postmarked by April 15 is considered timely even if the IRS receives it later.

You can file electronically through tax software (such as TurboTax, H&R Block, or TaxAct), through a tax professional or CPA, or through the IRS Free File program if your income is below a certain threshold. The IRS Free File program is available only through January 29 through October 15, 2025.

What you need before filing

Gather your documents before January 29. You will need your Social Security number or Individual Taxpayer Identification Number, your filing status, and information about your income. For most people, this means W-2s from employers, 1099 forms for interest, dividends, or self-employment income, and records of any deductions or credits you plan to claim.

If you are claiming deductions, keep receipts and records: mortgage interest statements (Form 1098), property tax records, charitable donation receipts, medical expense records, or business expense documentation. If you received unemployment benefits, a 1099-U will show the amount. If you made estimated tax payments during 2024, have those payment confirmations ready.

You do not need to wait for all documents to arrive before you start organizing. Most employers mail W-2s by January 31, but you can begin gathering other records now. The IRS also allows you to file before you receive certain documents — you can amend your return later if needed, though this adds time and complexity.

Filing deadlines and extensions

The federal tax filing deadline for 2024 returns is April 15, 2025. This deadline applies to both electronic and paper returns. If you cannot file by April 15, you can request an automatic extension using Form 4868, which moves your filing deadline to October 15, 2025.

An extension gives you more time to file, but it does not extend the payment deadline. If you owe taxes, they are due on April 15 regardless of whether you file an extension. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount. If you expect a refund, filing an extension does not hurt you — you simply receive your refund later.

Some states have different deadlines. If you live in a state affected by a disaster declared by the President, the IRS may grant an automatic extension. Check the IRS website or contact your state tax authority to confirm your state's deadline.

How to file once the season opens

On or after January 29, 2025, you can file through one of three main routes: tax software, a tax professional, or the IRS Free File program. Tax software walks you through questions about your income, deductions, and credits, then generates your return and submits it electronically. Most software charges a fee unless you use Free File.

A tax professional — a CPA, enrolled agent, or tax preparer — can file on your behalf. They handle the entire process and submit your return electronically. This route costs more but is useful if your situation is complex or you prefer not to handle it yourself.

The IRS Free File program is available to taxpayers with income below a certain threshold (this varies by year and provider). Through Free File, you can use tax software at no cost and file electronically. You must use Free File through an IRS-approved provider; the IRS does not charge for the service itself, but some providers charge for add-ons.

What happens after you file

After you file electronically, the IRS sends an acknowledgment within 24 hours confirming receipt. This does not mean your return is approved — it means the IRS received it. The agency then processes your return, checks it against W-2s and other documents it receives from employers and financial institutions, and issues your refund or sends a bill if you owe.

If the IRS finds an error or needs more information, it will mail you a notice. Do not ignore IRS notices. If you disagree with the IRS's findings, you have the right to respond and provide additional documentation. Keep copies of everything you file and all supporting documents for at least three years.

You can track your refund using the IRS Where's My Refund tool on the IRS website starting 24 hours after you file electronically. For paper returns, you can begin tracking after the IRS receives and processes your return, which typically takes several weeks.

Frequently Asked Questions

Can I file my 2024 return before January 29, 2025?

No. The IRS does not accept 2024 returns before January 29, 2025. If you attempt to file before that date through software or a tax professional, the return will be rejected. You can prepare your return and gather documents in advance, but transmission to the IRS cannot happen until January 29.

What if I do not have all my documents by January 29?

You can file without every document if you have the main ones — your W-2 and any 1099s for income. If you are missing a document, you can file and amend your return later by filing Form 1040-X. Amending takes additional time, so it is better to wait if possible, but filing early and amending is still faster than filing late.

Do I have to file electronically, or can I mail my return?

You can mail your return on paper. Paper returns take longer to process, but they are valid. Mail your return as early as possible — the postmark date is your filing date, so a return postmarked by April 15, 2025, is timely. Include your name, address, and Social Security number on the return and all supporting documents.

What if April 15 falls on a weekend or holiday?

In 2025, April 15 is a Tuesday, so it is a regular business day. If the deadline falls on a weekend or federal holiday, the IRS typically moves the deadline to the next business day. Check the IRS website closer to the deadline if you are unsure.

Can I file my 2024 return after April 15 if I request an extension?

Yes. Form 4868 grants an automatic extension to October 15, 2025. You do not need the IRS's permission — the extension is automatic when you file the form. However, if you owe taxes, they are still due on April 15. Pay what you estimate you owe by April 15 to avoid interest and penalties, even if you file the extension.