The IRS filing season for 2025 tax returns opens January 27, 2025

The IRS will begin accepting 2025 tax returns on Monday, January 27, 2025. This is the official start date for the 2025 filing season. You can file electronically starting that date, and the IRS will begin processing returns immediately.

The filing deadline is Tuesday, April 15, 2025. This is the last day to file your return or request an extension. If you file after April 15 without an extension, you will owe penalties and interest on any taxes owed, even if you are due a refund.

Paper returns can be mailed anytime, but the IRS must receive them by the April 15 deadline. If you mail your return, send it early enough to account for postal delays. The IRS recommends mailing by early April to be safe.

Key Takeaways

  • The IRS begins accepting 2025 returns on January 27, 2025, and you can file electronically or by mail starting that date.
  • The filing deadline is April 15, 2025, and this applies to all filers unless you request a six-month extension.
  • If you file late without an extension, you will owe penalties and interest on any unpaid taxes, even if you expect a refund.
  • You can request an automatic six-month extension by filing Form 4868, which moves your deadline to October 15, 2025, but does not extend the time to pay taxes owed.

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

You can request a six-month extension by filing Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). You must file this form by April 15, 2025, to get the extension. You can file it electronically through tax software, by mail, or through a tax professional.

An extension gives you until October 15, 2025 to file your return. However, the extension only delays filing — it does not delay payment. If you owe taxes, you must estimate what you owe and pay it by April 15 to avoid penalties and interest. If you pay less than what you actually owe, you will still face penalties on the unpaid amount.

If you file Form 4868 and pay at least 90 percent of your actual tax liability by April 15, the IRS will not charge you a failure-to-pay penalty. You will still owe interest on any unpaid balance.

What happens if you miss the April 15 deadline without an extension

If you do not file by April 15 and have not requested an extension, you will face a failure-to-file penalty. This penalty is typically 5 percent of the unpaid taxes for each month your return is late, up to 25 percent. You will also owe interest on any unpaid taxes, calculated daily from the original due date.

If you are due a refund, filing late does not stop you from receiving it — but you lose the ability to claim that refund after three years. For example, if you are due a 2025 refund, you must file by April 15, 2028, or the IRS will keep the money.

If you realize you have missed the deadline, file as soon as possible. The sooner you file, the sooner penalties stop accruing. The IRS does not forgive the penalty automatically, but you can request reasonable cause relief by writing to the IRS and explaining why you filed late.

State tax return deadlines may differ from the federal deadline

Most states follow the federal deadline of April 15, but some states have different dates or do not have income tax at all. Check your state's tax agency website to confirm the deadline in your state. Some states give you an automatic extension if you file a federal extension, while others require a separate state extension form.

If your state has a different deadline than April 15, you must meet both deadlines to avoid state penalties. Filing your federal return on time does not automatically satisfy your state filing requirement.

How to file your 2025 return once the season opens

Starting January 27, 2025, you can file electronically through IRS-approved tax software, a tax professional, or by mail. Electronic filing is faster and more accurate than paper filing. The IRS processes most electronic returns within 21 days if you choose direct deposit for your refund.

If you use tax software, you can file as soon as you have your documents ready — you do not have to wait until January 27. However, the IRS will not process your return until the filing season officially opens. Your return will sit in the IRS system and be processed starting January 27.

If you file by mail, address your envelope to the IRS service center for your state. The address depends on where you live and whether you are including a payment. You can find the correct address on the IRS website or on the back of the tax form instructions.

Documents you will need to file your 2025 return

Gather these documents before you start filing: your Social Security number or Individual Taxpayer Identification Number (ITIN), your filing status, information about your income (W-2 forms from employers, 1099 forms for self-employment or investment income), records of deductions or credits you plan to claim, and last year's tax return if you are amending it.

If you received unemployment benefits, student loan interest payments, or education credits in 2025, you will receive forms documenting those amounts. The IRS will also have copies of your W-2 and 1099 forms, so if you lose yours, you can request a copy from your employer or the IRS.

Keep all receipts and records for at least three years in case the IRS asks questions about your return. The IRS can audit returns from the past three years, and longer in some cases.

Frequently Asked Questions

Can I file my 2025 return before January 27, 2025?

You can prepare your return and submit it to tax software before January 27, but the IRS will not process it until the filing season opens on January 27. Your return will be held and processed starting that date. Filing early does not give you an advantage — your refund timeline depends on when the IRS processes it, not when you submit it.

What if I owe taxes instead of getting a refund?

You can still file anytime after January 27. However, if you owe taxes and do not pay by April 15, you will owe interest and penalties on the unpaid amount. You can pay when you file, set up a payment plan with the IRS, or request an extension and pay by October 15 if you file Form 4868 by April 15.

Do I need to file if I did not earn much income in 2025?

Filing requirements depend on your income, age, and filing status. Generally, if your income is below a certain threshold, you do not have to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Check the IRS website or use the IRS filing status tool to confirm whether you must file.

How long does it take to get my refund?

If you file electronically and choose direct deposit, the IRS typically processes your return within 21 days. Paper returns take longer — usually six to eight weeks. You can check the status of your refund using the IRS "Where's My Refund?" tool on the IRS website starting 24 hours after you file electronically.

What if I cannot pay my taxes by April 15?

You can request a payment plan from the IRS. Short-term plans (120 days or less) have no setup fee. Long-term plans have a setup fee and monthly payments. You can also request an extension by filing Form 4868, but you must still pay at least 90 percent of what you owe by April 15 to avoid failure-to-pay penalties.