Tax season officially begins January 29, 2024, when the IRS starts accepting returns

The IRS opens its filing window on a set date each year, and for 2024 that date is January 29. This is when the agency begins accepting tax returns from individual filers. The date shifts slightly year to year because the IRS needs time to update its systems after the previous year closes and to process paper documents from employers and financial institutions.

The filing deadline itself — the last day you can submit a return without penalty — is April 15, 2024. That gives you roughly 2.5 months from the opening of tax season to file. If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day.

You do not have to wait for January 29 to gather documents or prepare your return. Many people file in February or early March because they have all the paperwork they need and want the refund sooner. The January 29 date simply marks when the IRS's systems are ready to receive and process returns.

Key Takeaways

  • The IRS begins accepting returns on January 29, 2024, but you can prepare and organize your documents before that date.
  • The filing deadline is April 15, 2024, and returns submitted after that date without an extension request will face penalties and interest.
  • You need a W-2 from each employer, a 1099 form if you had self-employment or investment income, and records of deductions before you file.
  • Filing early — in February or March — can mean receiving your refund weeks sooner than waiting until April.
  • If you cannot file by April 15, you can request an automatic extension that gives you until October 15, 2024, though you still owe taxes by April 15.

Why the IRS picks a specific opening date each year

The IRS does not open tax season on January 1 because employers and financial institutions need time to prepare and mail the forms you need to file. Your employer must send you a W-2 by January 31. Banks and investment firms must send 1099 forms by the same date. The IRS waits until late January to ensure these documents are in the mail and that its own computer systems are ready to receive millions of returns without crashing.

The opening date also gives the IRS time to incorporate changes to tax law that took effect in the previous year. Tax rules can change, deduction amounts shift, and tax brackets adjust for inflation. The agency uses the weeks between the end of one tax year and the opening of the next to reprogram its systems and train staff.

What you need before you can file

You cannot file a complete return until you have certain documents in hand. If you worked as an employee, your employer sends a W-2 showing your wages and taxes withheld. If you had self-employment income, you will receive a 1099-NEC or 1099-MISC. If you earned interest or dividends, you will get a 1099-INT or 1099-DIV. If you received unemployment benefits, student loan interest statements, or made charitable donations, you need those records too.

The IRS requires that employers and financial institutions mail these forms by January 31. In practice, many arrive in late January or early February. You do not need to wait for every single form to arrive before you file — you can file with the forms you have and amend later if needed — but having them all makes the process faster and more accurate.

If you are self-employed or own a business, you will also need records of your income and expenses for the year. This includes invoices, receipts, mileage logs, and bank statements. Gathering these before tax season opens saves time once you are ready to file.

The difference between opening day and the filing deadline

January 29 is when the IRS starts accepting returns. April 15 is when you must file or face consequences. These are two different dates with two different meanings. Opening day is a start line; the deadline is a finish line.

Filing early has real advantages. If you are owed a refund, filing in February means the IRS processes your return and sends your money weeks sooner than if you file in April. Refunds typically arrive within 21 days of the IRS receiving your return, though some take longer if the return needs review. Filing early also reduces the risk that you will miss the deadline if something unexpected happens.

Filing late — after April 15 without an extension — costs you. The IRS charges a failure-to-file penalty of 5 percent of the unpaid tax for each month your return is late, up to 25 percent. If you owe taxes and do not pay by April 15, you also owe interest on the unpaid amount, calculated daily.

How to request an extension if you cannot file by April 15

If you know you will not be ready to file by April 15, you can request an automatic extension that moves your deadline to October 15, 2024. This extension is automatic — you do not need the IRS to approve it — but you must request it before April 15. You can request an extension using Form 4868, which you can file online, by mail, or through tax software.

An extension gives you more time to file your return, but it does not give you more time to pay taxes you owe. If you expect to owe money, you should estimate how much and pay it by April 15 anyway. If you do not pay by April 15 and you owe taxes, you will owe interest and penalties on the unpaid amount, even if your return is not due until October.

An extension is useful if you are waiting for documents, need time to organize records, or are working with a tax professional who is busy. It is not useful if you owe taxes and cannot pay — in that case, you still owe the money and interest, and the extension only delays filing the paperwork.

State tax season and local filing deadlines

Most states follow the federal April 15 deadline for income tax returns. However, some states have different rules. A few states do not have income tax at all. Others have earlier or later deadlines for specific types of filers. If you lived in more than one state during the year or moved during the tax year, you may need to file returns in multiple states.

Local taxes — city income taxes in some municipalities — often follow the same April 15 deadline but not always. If you live in a city with a local income tax, check your city's tax office website or call to confirm the deadline. Some cities accept returns through the state system; others require separate filing.

Frequently Asked Questions

Can I file my taxes before January 29?

Technically you can prepare your return before January 29, but the IRS will not accept it until that date. If you submit a return before the opening date, it will be rejected. Tax software will usually prevent you from submitting before the IRS is ready, but if you mail a paper return early, it will be returned to you.

What happens if I file on April 16?

If you file after April 15 without having requested an extension, the IRS will charge you a failure-to-file penalty. The penalty is 5 percent of your unpaid tax for each month late, up to 25 percent total. If you owe taxes, you also owe interest calculated from April 15 to the date you pay.

Do I have to file by April 15 if I am getting a refund?

No. If you are owed a refund, there is no penalty for filing late. However, there is a time limit on how far back you can claim a refund — generally three years. If you wait more than three years to file, you lose the refund.

What if my employer has not sent my W-2 by February?

Employers must send W-2s by January 31, but if yours is late, contact your employer's payroll or HR department. If you still do not have it by mid-February, you can file a complaint with your state labor department. You can also file your return using an estimate of your income and amend it once the W-2 arrives.

Does tax season end on April 15?

For most filers, yes. The IRS continues processing returns after April 15, but that is when the filing deadline passes. If you have an extension, your deadline is October 15. The IRS processes returns year-round, but the bulk of filing happens between late January and mid-April.