The IRS filing season typically opens in late January

The IRS usually begins receiving and processing tax returns in late January or early February each year. The exact date shifts slightly from year to year depending on when the agency completes its system testing and staffing preparations. For the 2024 tax year, the IRS started receiving returns on January 29, 2024. For 2025 returns, you can check the IRS website closer to the new year for the official start date.

The opening date matters because the IRS will not process returns filed before that date. If you submit a return early, it will sit in a queue until the filing season officially begins. This does not hurt you — the IRS will process it in order once the season opens — but it does mean your refund will not arrive any sooner.

Filing season runs through April 15 of each year, which is the deadline for most individual tax returns. Some people receive automatic extensions that push their deadline to October 15, but the filing season itself closes on April 15 for everyone else.

Key Takeaways

  • The IRS opens its filing season in late January or early February each year; the exact date varies and is announced in advance on the IRS website.
  • Filing your return before the season opens does not speed up your refund — the IRS will not process it until the official start date.
  • Tax day is April 15 each year, though some people with extensions have until October 15.
  • You can file electronically as soon as the season opens, but paper returns take longer to process even after the season begins.

Why the IRS does not open on January 1

The IRS needs time to prepare its systems and staff before it can safely process millions of returns. The agency tests its software, trains employees, and coordinates with employers and financial institutions to make sure the data they send matches what taxpayers report. This preparation typically takes several weeks after the new year begins.

The IRS also waits for W-2 forms and 1099 forms to arrive from employers and financial institutions. These forms are due to be sent to employees and account holders by January 31, so the IRS cannot fully validate returns until those documents are in the system. Starting the filing season in late January gives the agency time to receive and process these forms before the volume of returns becomes overwhelming.

How to find the exact opening date for this year

The IRS announces the filing season start date on its official website, IRS.gov, usually in November or December of the prior year. You can search "IRS filing season" on that site to find the current year's date. The agency also publishes this information in press releases and updates its homepage during tax season.

If you work with a tax preparer or use tax software, those services will also display the opening date and remind you when you can file. Many tax software companies allow you to prepare your return before the season opens, but they will not transmit it to the IRS until the official date arrives.

What happens if you file before the season opens

The IRS will reject returns submitted before the filing season officially begins. Your tax software or preparer will typically prevent you from sending the return early, or the IRS will bounce it back if it somehow arrives before the start date. You will need to resubmit once the season opens.

This rejection does not create a penalty or late-filing issue. The IRS treats it as a timing problem, not a missed deadline. Once you resubmit after the season opens, the IRS processes it as if you filed on that date.

Electronic filing versus paper returns

Electronic returns are processed much faster than paper returns, even after the filing season opens. An e-filed return typically receives acknowledgment within 24 hours and a refund within 21 days if everything is correct. Paper returns can take four to six weeks or longer to process because IRS staff must manually enter the data.

If you file electronically as soon as the season opens, you will likely receive your refund by mid-February or early March. If you mail a paper return on the first day of filing season, you should expect to wait until late March or April. The IRS processes returns in the order they arrive, so earlier filing does result in an earlier refund when you file electronically.

What to prepare before the season opens

You do not need to wait for the filing season to start to gather your documents. Collect your W-2 forms from your employer, 1099 forms from banks and investment accounts, mortgage interest statements, property tax records, and receipts for deductible expenses. Having these ready means you can file within hours of the season opening if you use tax software or a preparer.

If you are using a tax preparer, schedule your appointment well before April 15. Many preparers book up in March and April, so scheduling in February or early March gives you more flexibility and a better chance of getting an appointment before the deadline.

Frequently Asked Questions

Can I file my taxes before the IRS filing season opens?

You can prepare your return, but the IRS will not accept it until the filing season officially begins. Tax software and preparers can help you get everything ready in advance so you can file immediately once the season opens.

What if I miss the April 15 deadline?

You will owe a failure-to-file penalty and interest on any taxes owed. If you cannot file by April 15, you can request an automatic extension that moves your deadline to October 15, though this only extends the filing deadline — taxes owed are still due on April 15.

Do I get my refund faster if I file on the first day of tax season?

If you file electronically, yes — you will receive your refund sooner than if you file later in the season. Paper returns take much longer regardless of when you file, so electronic filing is the fastest route to a refund.

Where do I find out the exact date the IRS starts accepting returns?

The IRS publishes the filing season start date on IRS.gov, usually in November or December of the prior year. You can also call the IRS at 1-800-829-1040 or check with your tax preparer or software provider.