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, usually in late January. For 2024, that date is January 29. This is when the agency begins accepting individual income tax returns and processing them. Before this date, tax software and preparers can accept your information, but the IRS will not process anything you submit.

The deadline to file is April 15 of that same year — a hard stop, not a suggestion. If you file after April 15, you owe penalties and interest on any tax you still owe, even if you are owed a refund. The only exception is if you request a filing extension, which moves your deadline to October 15, but does not extend the deadline to pay taxes you owe.

The exact start date shifts slightly each year because the IRS coordinates with state tax agencies and builds in time for system testing. The 2025 start date has not been announced yet, but historically falls between late January and early February.

Key Takeaways

  • The IRS begins accepting returns on a set date in late January each year; for 2024 that is January 29.
  • You can prepare your return before the filing window opens, but the IRS will not process it until after the official start date.
  • The filing deadline is April 15 unless you file for an extension, which moves it to October 15 but does not delay payment of taxes owed.
  • State tax agencies may have different start dates and deadlines than the federal government, so check your state's rules separately.

Why the IRS does not open on January 1

The IRS waits until late January because employers and financial institutions need time to send you the forms you need to file. Your employer must send a W-2 by January 31. Banks and investment firms must send 1099 forms (for interest, dividends, or other income) by the same date. The IRS builds in a buffer so that most people have these documents before the filing window opens.

The agency also uses the delay to test its systems, update software, and train staff for the rush. Tax season is the busiest time of year for the IRS, and the extra weeks allow them to prepare for millions of returns arriving at once.

What you can do before the filing window opens

You can gather documents and prepare your return as soon as you have them, even if the IRS is not yet accepting filings. Tax software will let you enter your information and run calculations. Many people complete their returns in early January and then submit them the moment the window opens, so they get their refund faster.

If you use a tax preparer or accountant, they can prepare your return before January 29. They just cannot electronically submit it to the IRS until after the official start date. Some preparers will hold completed returns and file them on opening day to move you to the front of the processing queue.

State tax deadlines may differ from federal deadlines

Most states follow the federal April 15 deadline, but not all. Some states have earlier deadlines; a few have later ones. A handful of states do not have income tax at all. You need to check your specific state's rules rather than assuming the federal deadline applies.

State filing windows may also open on different dates than the federal window. Some states coordinate with the IRS; others set their own schedule. If you owe state tax, file with your state as soon as you can after its window opens, even if you are still working on your federal return.

How to know when you should file

File as soon as you have all your documents and the IRS window is open. If you are owed a refund, filing early means you receive it sooner — refunds typically arrive within 21 days of the IRS accepting your return, though it can take longer if there are errors or if you chose a slower refund method. If you owe tax, filing early gives you more time to arrange payment before April 15.

The only reason to wait is if you are still gathering documents or if you are using a tax preparer who is backed up. Waiting until March or April does not change what you owe or what you receive; it only delays your refund and cuts into your time to pay if you owe.

What happens if you miss the April 15 deadline

If you do not file by April 15 and do not have an extension, the IRS charges a failure-to-file penalty. This penalty is usually 5 percent of the tax you owe for each month you are late, up to 25 percent total. You also owe interest on any unpaid tax, compounded daily. These charges stack on top of what you already owe.

If you are owed a refund and you file late, you do not owe a penalty — but you lose the refund if you wait more than three years to file. The IRS keeps unclaimed refunds; they do not hold them indefinitely.

Filing for an extension if you need more time

You can request a six-month extension by filing Form 4868 with the IRS before April 15. This moves your filing deadline to October 15. However, an extension only delays when you must file your return; it does not delay when you must pay any tax you owe. If you expect to owe tax, you should pay as much as you can by April 15 to avoid penalties and interest on the unpaid balance.

To request an extension, you can file Form 4868 electronically through tax software, by mail, or through a tax preparer. The form is simple and takes minutes. The IRS almost always grants extensions; denial is rare.

Frequently Asked Questions

Can I file my taxes before January 29?

You can prepare your return and enter information into tax software before the filing window opens, but the IRS will not accept electronic submissions until after January 29. If you mail a paper return early, the IRS will hold it and process it after the window opens. Filing early does not speed up processing; it only delays your refund.

What if I do not have all my documents by the time the filing window opens?

You can file without all documents if you have the main ones (W-2, 1099-INT, 1099-DIV). If you are missing a 1099 form, contact the issuer and ask them to resend it. If you still do not have it by April 15, you can file an extension and submit your return by October 15. Do not skip filing just because one document is late.

Do I have to file on opening day to get my refund faster?

Filing on opening day does not may provide a faster refund, but it does move you ahead of people who file later. The IRS processes returns in the order they arrive. If you file in early February, you will be processed before someone who files in March. The difference is usually a week or two, not months.

What if my state has a different deadline than April 15?

Check your state's tax agency website for the exact deadline. Some states align with the federal deadline; others do not. If your state deadline is earlier, file with your state first. If it is later, you still need to file federally by April 15 unless you have an extension.

Can I file my federal return before my state return?

Yes. Federal and state returns are separate filings with different deadlines and different rules. You can file federal first and state later, or vice versa. Many people file both at the same time for simplicity, but there is no requirement to do so.