The IRS opens filing for 2024 returns on January 29, 2025

You can begin filing your 2024 tax return on January 29, 2025. The IRS will start accepting electronically filed returns on that date. If you file by mail, you can send your return anytime, but the IRS will not process it until after January 29.

The filing deadline itself is April 15, 2025. That is the last day to file without penalty or to request an extension. If you cannot file by April 15, you can request a six-month extension, which moves your deadline to October 15, 2025 — but an extension to file is not an extension to pay. Any taxes owed are still due on April 15.

Starting your return before January 29 is possible if you have all your documents, but the IRS will reject any electronically filed return submitted before that date. Many tax software programs will let you prepare your return early and hold it for automatic submission on January 29.

Key Takeaways

  • The IRS begins accepting 2024 returns on January 29, 2025, and the filing deadline is April 15, 2025.
  • You can prepare your return before January 29 using tax software, but electronic filing will not go through until that date.
  • Paper returns can be mailed anytime, but the IRS will not process them until after January 29.
  • If you cannot file by April 15, you can request an extension that moves your deadline to October 15, but taxes owed are still due on April 15.
  • You will need your W-2s, 1099s, and other income documents before you can file, and most employers send these by January 31.

Why the IRS waits until late January to open filing

The IRS does not open filing immediately after the year ends because employers, financial institutions, and other payers need time to prepare and send out income documents. W-2s must be sent to employees by January 31, and 1099s (for freelance income, interest, dividends, and other non-wage income) have the same deadline. The IRS also needs time to update its systems and test them for the new tax year.

Starting January 29 gives most people time to receive their documents before filing. If you are still waiting for a W-2 or 1099 by early February, contact the employer or payer directly — they are required to send it by January 31, and you can file without it if you have a reasonable estimate of the amount, though this can slow processing.

What documents you need before you file

Gather these documents before you start your return:

  • W-2s from every employer you worked for in 2024.
  • 1099s for freelance or contract work, interest income, dividends, rental income, or other non-wage income.
  • 1098-T if you paid may have access to education expenses.
  • 1098-E if you paid student loan interest.
  • 1098-H if you paid health insurance premiums as self-employed.
  • Records of charitable donations if you itemize deductions.
  • Mortgage interest statement (1098) if you own a home and itemize.
  • Records of state and local taxes paid if you itemize deductions.
  • Prior year tax return to reference if your situation has not changed much.

If you are missing a document by early February, you can still file using an estimate, but the IRS may adjust your return later when the correct document arrives. It is better to wait a few days if you are close to having everything.

Electronic filing versus paper filing

Electronic filing is faster and more accurate. The IRS processes e-filed returns in 21 days or less if you choose direct deposit for your refund. Paper returns take 4 to 6 weeks to process, and longer if there are errors or questions.

You can e-file through tax software (paid or free), a tax professional, or a volunteer tax preparation site. The IRS Free File program offers free software to people earning under a certain income threshold — the limit changes yearly, so check IRS.gov to see if you may have access to. If you e-file, your return will be rejected if you submit it before January 29, so most software will hold your return and send it automatically on that date if you ask it to.

Paper filing is an option if you prefer it or do not have internet access. Mail your return to the address listed in the tax form instructions for your state. Do not mail it before January 29 — it will sit unprocessed. Postmark it by April 15 to meet the deadline.

What happens if you file early (before January 29)

If you try to e-file before January 29, the IRS will reject your return with an error message. You will have to resubmit it on or after January 29. Some tax software will let you schedule your return to file automatically on January 29, which avoids this problem.

If you mail a paper return before January 29, it will arrive at the IRS but will not be opened or processed until after that date. There is no penalty for mailing early, but there is also no benefit — your return sits in a queue. Mailing it in early February is the same as mailing it in March from a processing standpoint.

Extension requests and late filing

If you cannot file by April 15, you can request a six-month extension. This moves your filing deadline to October 15, 2025. You request an extension by filing Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return) by April 15. You can file this form electronically through tax software or by mail.

An extension to file does not extend the deadline to pay taxes owed. If you owe money, it is due on April 15 even if you have an extension. Paying late results in interest and penalties. If you think you will owe but are not sure of the amount, estimate what you owe and send a payment by April 15 to reduce penalties.

If you are owed a refund, there is no penalty for filing late. You can file anytime and still receive your refund, though it will take longer to process.

Frequently Asked Questions

Can I file my 2024 taxes in January?

You can prepare your return in January using tax software, but you cannot submit it electronically until January 29, 2025. If you use software that lets you schedule your filing, you can set it to submit automatically on that date. Paper returns can be mailed anytime but will not be processed until after January 29.

What if I do not have all my W-2s and 1099s by January 29?

You can file using an estimate of the income if you are close to the deadline. The IRS will adjust your return when the correct document arrives. If you are missing documents from multiple sources, it may be worth waiting a few days for them to arrive rather than filing twice.

Do I have to file by April 15 if I do not owe taxes?

No. If you are owed a refund or do not owe anything, there is no penalty for filing late. You can file anytime and still receive your refund, though it will take longer. If you are owed a refund, filing sooner means you receive your money sooner.

What is the difference between an extension and a deadline?

An extension moves your filing deadline from April 15 to October 15. It does not move your payment deadline. Taxes owed are still due on April 15, and interest and penalties accrue on any unpaid balance after that date.

Can I file my taxes if I do not have internet access?

Yes. You can file by mail or visit a volunteer tax preparation site, which are free in many communities. The IRS also operates a phone line for basic questions, though you cannot file over the phone. Check IRS.gov or call 211 to find free tax help near you.