The IRS begins accepting 2025 tax returns on January 27, 2025

The Internal Revenue Service (IRS) opens its filing season each year on a set date, and for 2025 that date is January 27. Before that date, the IRS will not accept any returns for the 2025 tax year, even if you have all your documents ready. After January 27, you can file through the IRS website, through tax software, by mail, or with a tax professional.

The filing deadline itself — the last day you can file without penalty — is April 15, 2025. That gives you roughly 2.5 months to gather documents and submit your return. If you cannot file by April 15, you can request an extension, which moves your deadline to October 15, 2025. An extension gives you more time to file, but it does not extend the deadline to pay taxes you owe.

If you are expecting a refund, filing earlier rather than later means you receive your money sooner. The IRS typically processes refunds within 21 days of accepting your return, though some returns take longer if they require additional review.

Key Takeaways

  • The IRS will not accept 2025 tax returns before January 27, 2025, regardless of how early you have your documents.
  • The tax filing deadline is April 15, 2025, and you can request an extension to October 15 if you need more time.
  • Refunds typically arrive within 21 days of the IRS accepting your return, so filing in late January or early February often means faster money.
  • An extension to file does not extend the deadline to pay taxes you owe — you should still pay by April 15 to avoid interest and penalties.
  • You can file through IRS.gov, tax software, by mail, or with a tax professional once the filing season opens.

What documents you need before January 27

You do not need to wait until January 27 to start gathering the forms and documents your return requires. Most employers send W-2 forms by January 31, and financial institutions send 1099 forms (for interest, dividends, self-employment income, and other income types) by the same date. If you are self-employed, you will need records of your income and business expenses for the entire year.

Collect these documents as they arrive in January, so you are ready to file the moment the IRS opens on January 27. If a form arrives late — after January 31 — you can still file your return using an estimate and amend it later once you receive the actual form. However, filing with the correct form from the start is simpler and reduces the chance of errors.

If you have dependents, you will need their Social Security numbers. If you paid for childcare or education, gather receipts or statements showing what you paid and to whom. If you made charitable donations, keep a record of the amounts and the organizations. The more organized you are before January 27, the faster you can file once the IRS opens.

Why the IRS does not open earlier

The IRS delays the start of filing season to give employers, banks, and other financial institutions time to prepare and mail the forms you need to file accurately. A W-2 or 1099 that arrives in mid-January is more likely to contain errors than one prepared over several weeks. By waiting until late January, the IRS reduces the number of returns filed with incorrect information.

The delay also gives the IRS time to update its systems and prepare for the volume of returns it will process over the next three months. Millions of people file in February and March, and the IRS needs its computers and staff ready to handle that load without delays.

Filing before January 27 is not possible

Some tax software and third-party services advertise that they can prepare your return before January 27, and that is true — you can draft and review your return in December or early January. However, you cannot actually submit that return to the IRS until January 27 or later. The IRS simply rejects any return filed before that date.

If you use tax software, you can enter your information, review it, and save it. Once January 27 arrives, you can submit it immediately. This approach lets you file on the first day of the season without rushing through the process.

What happens if you file after April 15

If you do not file by April 15, 2025, and you do not have an extension, the IRS charges a failure-to-file penalty. This penalty is usually 5 percent of the taxes you owe for each month (or part of a month) that your return is late. If you owe taxes, the penalty adds to what you owe. If you are expecting a refund, the penalty does not apply, but you will lose the refund if you wait too long — the IRS can only refund taxes for the past three years.

If you cannot file by April 15, you can request an automatic extension by filing Form 4868 with the IRS. This extension moves your filing deadline to October 15, 2025. You can request an extension online through IRS.gov, by mail, or through a tax professional. Requesting an extension does not cost anything.

How to file once the season opens

Starting January 27, you have four main ways to file: through IRS Free File (if your income is below a certain threshold), through commercial tax software, by mail, or with a tax professional. IRS Free File is available at IRS.gov and is genuinely free — no hidden fees. Commercial software ranges from free to $200 or more depending on the complexity of your return and the features you want.

If you file by mail, send your return to the IRS address for your state (listed in the tax form instructions). Mail takes longer to process than electronic filing, so if you are expecting a refund, electronic filing is faster. If you work with a tax professional, they will handle the filing for you and charge a fee based on the complexity of your return.

Whichever method you choose, have your documents ready before you start. The filing process itself usually takes 30 minutes to a few hours, depending on how complicated your return is and how organized your records are.

Frequently Asked Questions

Can I file my 2025 taxes in December 2024?

No. The IRS will not accept any 2025 tax returns before January 27, 2025. You can prepare your return in December using tax software, but you cannot submit it to the IRS until January 27 or later. If you submit it before that date, the IRS will reject it.

What if I do not have all my forms by January 27?

You can file using estimates and amend your return later once you receive the missing forms. However, if you are missing a W-2 or 1099 that reports income, contact the employer or institution that issued it and ask for a replacement. Filing with estimates can delay your refund and increase the chance of errors.

Do I have to file on January 27, or can I wait?

You do not have to file on January 27. You can file anytime between January 27 and April 15, 2025. If you are expecting a refund, filing earlier means you receive your money sooner. If you owe taxes, filing earlier gives you more time to pay before the April 15 deadline.

What if April 15 falls on a weekend?

If April 15 falls on a Saturday or Sunday, the IRS moves the deadline to the next business day. For 2025, April 15 is a Tuesday, so the deadline is April 15. Check IRS.gov each year to confirm the exact deadline, as it can shift depending on the calendar and federal holidays.

Can I file my 2024 taxes after January 27, 2025?

Yes. You can file your 2024 return anytime, even after the 2025 filing season opens. However, if you owe taxes from 2024, you should file as soon as possible to avoid penalties and interest. If you are expecting a 2024 refund, you have three years from the original deadline to claim it.