Tax filing opens January 29, 2024, but the exact start date shifts each year
The IRS opens its filing season on a specific date each January, and that date is not fixed. For 2024, filing began January 29. For 2025, it begins February 3. The IRS announces the start date months in advance because tax software companies, tax preparers, and employers need time to prepare their systems.
The reason for the shifting date is technical: the IRS must finish testing its systems and complete security updates before accepting returns. The agency also coordinates with state tax authorities, since most states follow the federal opening date or open within a few days of it.
You can file before the official opening date if you have all your documents — W-2s, 1099s, receipts for deductions — but the IRS will not process your return until after the season officially opens. Filing early does not speed up processing; it just means your return sits in a queue.
Key Takeaways
- The IRS announces the filing start date in December for the following year, so you can plan ahead rather than being surprised in January.
- Filing before the official opening date is allowed, but the IRS will not process your return until after the season begins.
- Most states follow the federal opening date, though a few open a few days earlier or later depending on their own system readiness.
- The filing deadline is always April 15 (or the next business day if April 15 falls on a weekend), regardless of when the season opens.
Why the IRS does not open on the same date every year
The IRS must complete security testing and system updates before it can safely accept millions of returns. These updates take weeks and cannot be rushed without risking data breaches or system failures. The agency also waits for W-2 and 1099 forms to be issued — employers and financial institutions must send these documents to workers and the IRS by January 31, so the IRS typically opens after that deadline passes.
State tax agencies add another layer of coordination. Most states use IRS systems or mirror them closely, so they cannot open before the federal system is ready. A few states open a day or two earlier because they have separate infrastructure, but this is rare.
How to find out when filing opens for the current year
The IRS publishes the filing start date on its website (irs.gov) in December of the prior year. You can also find it through tax software websites like TurboTax, H&R Block, or TaxAct, which display the opening date prominently during the off-season.
Your state tax authority's website will also list the opening date for state returns. If your state has income tax, check the state revenue or taxation department website. If your state has no income tax (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming), you only need to file federal returns.
What you should do before filing season opens
Gather your documents now rather than waiting for the season to begin. You will need your W-2 from each employer, any 1099 forms (for freelance income, interest, dividends, or other non-wage income), receipts for deductions if you itemize, and records of any tax payments you made during the year.
If you are expecting a refund or owe taxes, having documents ready means you can file the moment the season opens. This is especially useful if you are waiting for a refund to pay bills or cover expenses — filing on the first day of the season can mean your refund arrives weeks earlier than if you file in March or April.
If you use a tax preparer, contact them in December or early January to schedule an appointment. Many preparers book up quickly once filing season begins, and you may wait weeks for an opening if you wait until February.
The difference between filing start date and filing deadline
The filing start date is when the IRS begins processing returns. The filing deadline is April 15 (or the next business day if that date falls on a weekend or holiday). These are two different dates with two different purposes.
You must file by the deadline to avoid penalties and interest, even if you cannot file on the first day of the season. If you cannot file by April 15, you can request an extension, which gives you until October 15 to file — but extensions do not extend the deadline to pay taxes owed. If you owe money, you must pay by April 15 even if you file late.
Filing early versus filing on time
Filing early has one real advantage: if you are owed a refund, you receive it sooner. The IRS typically processes refunds within 21 days of accepting your return, though some take longer if the return requires review. Filing in January instead of March can mean a refund arrives in February instead of April.
Filing early has no disadvantage if your documents are complete and accurate. The IRS does not penalize early filers or process their returns differently. The only reason not to file early is if you are still waiting for a W-2, 1099, or other document from an employer or financial institution.
What happens if you file before the season opens
If you submit a return before the official opening date, the IRS will reject it or hold it in a queue until the season begins. Most tax software will not let you e-file before the opening date — it will show an error message. You can still file on paper by mail, but the IRS will not process it until after the season opens.
Filing by mail before the season opens is not recommended because you lose the ability to track your return's status online. E-filing is faster and gives you a confirmation number so you can check processing status.
Frequently Asked Questions
Can I file my taxes before the IRS opens for the season?
You can prepare your return and file it on paper by mail, but the IRS will not process it until after the season officially opens. E-filing through tax software will not allow you to submit before the opening date. There is no advantage to mailing early — the IRS processes all returns in the order received once the season begins.
What if I file on the first day of tax season?
Your return will be processed in the order received along with millions of others. The IRS does not prioritize returns filed on day one. If you are owed a refund, you will typically receive it within 21 days of the IRS accepting your return, though some refunds take longer if they require review.
Do I have to file as soon as the season opens?
No. You can file anytime between the opening date and April 15. The only reason to file early is if you want your refund sooner. If you owe taxes, filing early does not change when you must pay — taxes owed are due by April 15 regardless of when you file.
What if I miss the April 15 deadline?
You will owe penalties and interest on any taxes owed. You can request an extension to October 15, but this extends only the filing deadline, not the payment deadline. If you owe money, you must pay by April 15 even if you file late. File as soon as you can to minimize penalties.
Does my state open on the same date as the IRS?
Most states follow the federal opening date or open within a few days. A handful of states open earlier because they have separate systems. Check your state tax authority's website to confirm the exact date for state returns in your state.