The IRS filing season runs from late January through mid-April most years

The IRS typically begins accepting tax returns in late January and stops accepting them on April 15 (or the next business day if April 15 falls on a weekend or holiday). This window is called the filing season. The exact start date shifts slightly each year depending on when the IRS finishes testing its systems, but you can expect filing to open sometime between January 23 and January 31.

Returns filed after April 15 are considered late. If you owe taxes, filing late means penalties and interest begin to accrue. If you are owed a refund, there is no penalty for filing late, but you lose the money for each year you do not claim it — the IRS does not hold refunds indefinitely.

The IRS publishes the exact opening date each year on IRS.gov, usually in November of the prior year. Tax software companies and tax preparers also announce the date once it is official.

Key Takeaways

  • Filing season opens in late January (between the 23rd and 31st) and closes on April 15 each year, with rare exceptions for weekends or holidays.
  • The IRS announces the exact opening date in November of the prior year on IRS.gov.
  • Returns filed after April 15 are late; if you owe taxes, penalties and interest start accruing immediately.
  • If you are owed a refund, filing late carries no penalty, but you forfeit the refund if you wait more than three years to claim it.
  • You can file before the season opens using tax software, but the IRS will not process it until the season officially begins.

Why the IRS does not open on January 1

The IRS needs time after the new year to set up its systems and test them. Employers, banks, and other institutions send the IRS copies of the forms you receive — W-2s, 1099s, mortgage interest statements — and the IRS must load and verify all of that data before it can safely process returns. This testing and setup typically takes three to four weeks.

The IRS also uses this time to update its software for new tax law changes. Congress sometimes passes tax changes in December, and the IRS must reprogram its systems to handle them. This is why the opening date is not fixed; it depends on when testing is complete.

What happens if you file before the season opens

Most tax software will let you prepare your return before January 23 or so, but the IRS will not process it until the season officially opens. Your return sits in a queue. Once the season opens, the IRS processes it in the order it was received, so filing early can actually speed up your refund slightly — you are first in line on opening day rather than filing in March.

Some tax software charges a fee to file before the season opens, while others do not. Check your software's terms before you prepare your return in December or early January.

Extensions and late filing

If you cannot file by April 15, you can request an automatic extension from the IRS. An extension gives you until October 15 to file your return. You do not need a reason; the IRS grants extensions automatically. However, an extension only delays filing — it does not delay payment. If you owe taxes, they are due on April 15 regardless of whether you have filed.

To request an extension, file Form 4868 with the IRS by April 15. You can file this form on paper, by mail, or through tax software. If you file an extension but do not file your actual return by October 15, penalties and interest continue to grow.

State filing deadlines

Most states follow the federal deadline of April 15, but a few states have different dates. Some states tie their deadline to the federal deadline automatically — if the IRS grants you an extension to October 15, your state deadline moves to October 15 as well. Other states have their own separate deadlines.

Check your state's tax agency website for the exact deadline in your state. If you file federal taxes, it is worth filing state taxes at the same time to avoid missing a different deadline.

Refund timing after you file

Once you file during the season, the IRS typically processes your return within 21 days if you file electronically and claim a refund. If you file on paper, it takes longer — usually six to eight weeks. The IRS publishes a tool on IRS.gov called "Where's My Refund?" that lets you check the status of your return after it has been received.

Refunds are slower in March and April because the IRS receives millions of returns at once. Filing in early February or late January can mean a faster refund, though the difference is usually only a week or two.

What to do if you miss the deadline

If you miss April 15 and did not file an extension, file your return as soon as you can. The longer you wait, the larger the penalties and interest become. If you owe taxes, the IRS will charge a failure-to-file penalty (usually 5 percent per month, up to 25 percent) plus interest on the unpaid amount.

If you are owed a refund, there is no penalty for filing late, but the IRS will not refund taxes from more than three years ago. For example, if you did not file your 2020 return and it is now 2024, you can still claim that refund, but you cannot claim a refund from 2019 or earlier.

Frequently Asked Questions

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

You can prepare your return in tax software before the season opens, and some software lets you file it early. The IRS will not process it until the season officially begins, but filing early puts you first in the queue for processing. Some software charges a fee for early filing.

What is the difference between an extension and filing late?

An extension moves your filing deadline from April 15 to October 15, but it does not move your payment deadline. Taxes owed are still due April 15. Filing late without an extension triggers penalties and interest if you owe money. If you are owed a refund, there is no penalty, but you lose the refund after three years.

Do all states have the same tax deadline as the federal government?

Most states use April 15, but some have different dates. A few states automatically extend their deadline when the IRS grants a federal extension, while others have separate deadlines. Check your state's tax agency website to confirm.

How long does it take to get a refund after I file?

The IRS typically processes electronic returns within 21 days. Paper returns take six to eight weeks. Refunds are slower in March and April because of high volume. You can track your refund using the IRS "Where's My Refund?" tool on IRS.gov.

Can I still claim a refund from a year I did not file?

Yes, but only for the last three years. If you did not file in 2021, you can still claim that refund in 2024, but you cannot claim refunds from 2020 or earlier. File the old return as soon as you can to claim the money.