The IRS opens its filing season on a set date each year, usually in late January

The IRS does not accept tax returns year-round. Filing season has a start date and an end date. The start date changes slightly each year because the IRS needs time to update its systems after the previous year closes. For the 2024 tax year (returns filed in 2025), the IRS began accepting returns on January 23, 2025. For the 2025 tax year, the IRS is expected to begin accepting returns around late January 2026, though the exact date has not yet been announced.

You can prepare your return before the filing season opens, but you cannot submit it to the IRS until that date. Many tax software programs and tax preparers will let you file your return early and hold it until the IRS is ready to receive it. This is called an e-file hold or pending status. Your return sits with your tax software or preparer until the filing season officially begins, then it transmits automatically.

The filing deadline is always April 15 of the following year, unless that date falls on a weekend or federal holiday. If April 15 is a Saturday or Sunday, the deadline moves to the following Monday. If a federal holiday falls on April 15 or the Monday after, the deadline moves to the next business day.

Key Takeaways

  • The IRS filing season typically opens in late January each year; for 2025 tax returns, it opened January 23, 2025.
  • You can prepare your return before the season opens, but the IRS will not accept it until the official start date.
  • Tax software and preparers can hold your completed return and file it automatically once the season begins.
  • The filing deadline is April 15 of the following year, or the next business day if April 15 falls on a weekend or holiday.
  • If you cannot file by April 15, you can request an automatic six-month extension, but this extends only the filing deadline, not the payment deadline.

Why the IRS does not open on January 1

The IRS needs several weeks after December 31 to process the previous year's returns, update its computer systems, and prepare to receive new filings. Employers, banks, and other institutions also need time to send out tax documents like W-2s and 1099s. The IRS coordinates its opening date with when most of these documents are expected to arrive.

The exact opening date varies by a few days each year depending on when the IRS completes its system updates. The agency announces the filing season start date in the fall of the previous year, so you can plan ahead. You can find the current year's opening date on IRS.gov or by calling the IRS at 1-800-829-1040.

What happens if you file before the season opens

If you submit your return to the IRS before the filing season officially begins, the IRS will reject it. The rejection is automatic and does not count against you. You will need to resubmit once the season opens.

To avoid this, use the e-file hold feature offered by most tax software and tax preparers. You complete your return, review it, and authorize it to be filed. The software holds it in a queue and sends it to the IRS as soon as the filing season begins. This is the safest way to file early without risking a rejection. Paper returns can also be mailed before the season opens, but the IRS will not process them until after the season begins.

Filing season deadlines and extensions

The standard filing deadline is April 15. If you cannot file by that date, you can request an automatic extension by filing Form 4868 with the IRS. An extension gives you until October 15 to file your return. You do not need a reason to request an extension, and the IRS grants it automatically if you file the form on time.

Important: an extension to file is not an extension to pay. If you owe taxes, they are due on April 15 even if you have an extension. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount. You can estimate what you owe and pay it with your extension request to avoid penalties. If you overpaid through withholding or estimated payments, an extension does not affect your refund.

How to file as soon as the season opens

Gather your tax documents before the season opens. You will need your W-2s from employers, 1099s from banks and other payers, last year's tax return, and records of deductions or credits you plan to claim. Having these ready means you can file immediately once the IRS begins accepting returns.

If you use tax software, create your account and start your return before the season opens. Most software lets you enter your information and review everything before you submit. Once the filing season begins, you can submit with one click. If you use a tax preparer, give them your documents early so they can prepare your return and have it ready to file on opening day.

If you file electronically, your return usually reaches the IRS within 24 hours of submission during filing season. Paper returns take much longer—typically four to six weeks. Electronic filing is faster and more secure, and the IRS processes refunds from e-filed returns more quickly than from paper returns.

State tax filing seasons

Most states follow the federal filing season start date, but some open a few days earlier or later. A few states do not have income tax at all. Check your state's tax agency website for the exact opening date in your state. You can file your federal and state returns at the same time if both are ready.

Some states offer free tax preparation services through the Volunteer Income Tax Assistance (VITA) program. VITA sites typically open around the same time as the federal filing season. You can find a VITA site near you on IRS.gov by searching for "VITA locator."

Frequently Asked Questions

Can I file my taxes before January 23?

You can prepare your return before the filing season opens, but the IRS will not accept it until the official start date. If you submit it early, it will be rejected. Use your tax software's e-file hold feature to prepare your return and have it filed automatically once the season begins.

What if I miss the April 15 deadline?

If you miss April 15, you will owe penalties and interest on any unpaid taxes. You can file a late return at any time, but the longer you wait, the more penalties accumulate. If you cannot file by April 15, file Form 4868 before the deadline to request an extension until October 15.

Do I have to file during the official filing season?

No. You can file your return anytime during the year, even months after the filing season ends. However, if you are owed a refund, filing early means you receive it sooner. If you owe taxes, filing late means you owe penalties and interest starting April 15.

Will the IRS accept my paper return before the season opens?

You can mail a paper return before the season opens, but the IRS will not process it until after the season begins. The postmark date does not matter for processing—only the date the IRS receives and processes it. Electronic filing is faster and safer than mailing a paper return.

What if my tax documents arrive late?

If you are still waiting for a W-2 or 1099 by the filing deadline, you can file your return using an estimate of that income. When the missing document arrives, you can file an amended return (Form 1040-X) to correct the information. You do not need to wait for all documents before filing.