Tax season 2025 runs from January 27 to April 15

The IRS will begin accepting tax returns on Monday, January 27, 2025. The deadline to file is Tuesday, April 15, 2025. This is the standard annual window — it does not change year to year unless Congress passes new legislation.

If you file electronically and claim a refund, the IRS typically processes your return within 21 days. Paper returns take longer, usually 4 to 6 weeks. If you owe taxes instead of receiving a refund, you still must file by April 15 or request an extension before that date.

The IRS opens filing on January 27 each year to give tax software companies and preparers time to update their systems for new forms and rules. Most people can file as soon as the IRS opens, though some may need to wait for documents like W-2s or 1099s from their employers or financial institutions.

Key Takeaways

  • Tax filing opens January 27, 2025, and the deadline is April 15, 2025 — these dates are set by federal law and do not move.
  • Electronic filing is faster than paper; refunds typically arrive within 21 days if you file electronically.
  • You can request a six-month extension before April 15 if you cannot file by the deadline, but extensions do not extend the deadline to pay taxes owed.
  • You do not need to wait until January 27 to gather documents — start collecting W-2s, 1099s, and receipts now so you are ready to file immediately when the IRS opens.

Why the IRS opens on January 27, not January 1

The IRS does not open filing on January 1 because tax software and filing systems need time to incorporate new tax forms, updated tax brackets, and rule changes from Congress. The IRS and tax software companies coordinate to ensure systems are tested and ready before filing begins.

Employers and financial institutions also need time to prepare and mail W-2s and 1099 forms. Federal law requires most W-2s to be mailed by January 31, so the IRS waits until late January to give people time to receive these documents before filing.

What documents you need before April 15

Gather these documents before you file. If you are missing any, contact the issuer directly — do not wait until the last week of tax season.

  • W-2 forms from each employer (required by law to be mailed by January 31)
  • 1099 forms for self-employment income, interest, dividends, or other income (deadline varies by type; most are due by January 31)
  • Mortgage interest statement (Form 1098) if you own a home and paid mortgage interest
  • Student loan interest statement (Form 1098-E) if you paid student loan interest
  • Receipts or records for deductions you plan to claim (charitable donations, medical expenses, business expenses)
  • Prior year tax return for reference, especially if your situation has not changed

If an employer or institution does not send you a required form by late January, contact them immediately. Do not assume the form is coming — follow up.

Filing an extension if you cannot meet the April 15 deadline

You can request a six-month extension to file your return, moving the deadline to October 15, 2025. You must request the extension before April 15 — you cannot request it after the deadline has passed.

To request an extension, file Form 4868 with the IRS. You can file this form electronically through tax software, by mail, or through a tax preparer. Filing Form 4868 does not require the IRS to approve it; if you file it on time, the extension is automatic.

Important: an extension to file is not an extension to pay. If you owe taxes, you must pay by April 15 or you will owe penalties and interest. The extension only gives you more time to file the return itself. If you cannot pay by April 15, contact the IRS about payment plans or other options.

Refunds and how long they take

If you file electronically and choose direct deposit, the IRS typically deposits your refund within 21 days. If you file by mail or choose a check, it takes longer — usually 4 to 6 weeks or more.

The IRS processes returns in the order they are received. Filing early in the season (late January or early February) usually means faster processing than filing in March or April, when the IRS is busiest.

You can track your refund status using the IRS "Where's My Refund?" tool on the IRS website. This tool updates once a day and shows the status of your return and when your refund will arrive.

If you owe taxes instead of getting a refund

If you owe taxes, you must pay by April 15. You can pay online, by phone, by mail, or through a tax preparer. The IRS accepts credit cards, debit cards, bank transfers, and checks.

If you cannot pay the full amount by April 15, you can set up a payment plan with the IRS. Short-term plans (120 days or less) have no setup fee. Long-term plans charge a setup fee and monthly interest. You must request a payment plan before or shortly after April 15 to avoid additional penalties.

Frequently Asked Questions

Can I file my taxes before January 27?

No. The IRS does not accept returns before January 27, 2025. If you submit a return before that date, the IRS will reject it. You can prepare your return and gather documents early, but you cannot file it until the IRS opens on January 27.

What happens if I miss the April 15 deadline?

If you do not file by April 15 and did not request an extension, you will owe a failure-to-file penalty on top of any taxes owed. The penalty is usually 5% of unpaid taxes per month, up to 25%. You will also owe interest on unpaid taxes. File as soon as possible and contact the IRS about payment options.

Do I have to file if I did not earn much money?

It depends on your income and filing status. The IRS sets a minimum income threshold each year — if your income is below that threshold, you may not have to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Check the IRS website or ask a tax preparer whether you must file based on your specific situation.

Can I file my taxes on April 15 at the last minute?

Yes, but it is risky. If you file electronically on April 15, the IRS will accept it as long as you submit it before midnight. If you file by mail, your return must be postmarked by April 15. Filing at the last minute leaves no time to fix errors or find missing documents, so filing earlier is safer.