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

You can begin filing your federal tax return once the IRS officially opens the filing season. For the 2024 tax year, that date was January 29, 2024. For 2025 taxes (filed in early 2026), the IRS has not yet announced the exact date, but it typically falls between late January and early February. The IRS announces the opening date on its website and through press releases several weeks in advance.

The reason for the delayed start is operational: the IRS needs time to update its systems, test software, and prepare for the volume of returns. Tax software companies and tax preparers also use this window to finalize their systems. Filing before the official opening date means the IRS will not process your return immediately — it will sit in a queue until the season officially begins.

Key Takeaways

  • The IRS opens filing season in late January or early February each year; you cannot file before that date, though some tax software may let you prepare your return early.
  • Filing as soon as the season opens reduces the risk of identity theft and gets your refund sooner if you are owed money.
  • You need your W-2 forms from employers, 1099 forms for other income, and records of deductions before you can file accurately, regardless of when the season opens.
  • State tax filing seasons sometimes open on different dates than the federal season, so check your state's tax agency website for the exact date.

Why you should not file before the season officially opens

Filing before the IRS opens the season creates practical problems. If you submit your return early through tax software, the IRS will not accept it. Your return will be rejected, and you will have to resubmit it once the season begins. This delay pushes back your refund if you are owed money.

More importantly, filing early leaves you vulnerable to identity theft. If a criminal files a fraudulent return using your Social Security number before you file, the IRS will reject your legitimate return as a duplicate. The IRS processes returns in the order they arrive once the season opens, so filing on the first day gives you the earliest timestamp and the strongest claim to your refund.

What documents you need before you can file

You cannot file accurately until you have received the forms that report your income. Your employer must send you a W-2 form by January 31 each year. If you received income from sources other than an employer — freelance work, rental property, investment dividends — you will receive 1099 forms from those payers. The deadline for 1099s is also January 31, though some arrive later.

If you paid mortgage interest, property taxes, or made charitable donations, gather those records as well. If you paid for childcare, education, or health insurance, have those documents ready. The exact documents you need depend on your tax situation, but waiting until you have all relevant forms prevents you from filing an incomplete or inaccurate return that the IRS may need to correct later.

How to prepare your return before the filing season opens

You can begin organizing your documents and information weeks before the IRS opens the season. Collect your W-2 forms as they arrive from employers, gather receipts for deductions, and organize records by category. Many tax software programs allow you to start entering information before the filing season opens — you simply cannot submit the return until the IRS is ready to receive it.

If you use a tax preparer or accountant, contact them in December or early January to schedule an appointment. Many preparers book up quickly once the season opens, so scheduling early ensures you get a time slot. You can provide your documents to them before the official opening date, and they will file your return as soon as the IRS accepts submissions.

State tax filing seasons may open on different dates

Most states follow the federal opening date, but some open their filing season earlier or later. A few states open in early January; others wait until mid-February. Check your state's tax agency website for the exact date. Some states that do not have income tax do not have a filing season at all.

If you owe state taxes or expect a state refund, filing your federal return does not automatically file your state return. You will need to file both separately, and the deadlines and opening dates may differ. Many tax software programs file both federal and state returns at the same time once both seasons are open, but confirm this with the software before you purchase.

What happens if you file after the April 15 deadline

April 15 is the federal tax deadline. If you owe taxes and do not file by that date, you face penalties and interest charges. If you are owed a refund and do not file, you do not owe a penalty, but you lose the refund after three years. Filing as soon as the season opens gives you the full window to complete your return without rushing.

If you cannot file by April 15, you can request an extension from the IRS, which gives you until October 15 to file. An extension delays your filing deadline but does not delay your tax payment deadline — if you owe money, it is still due by April 15, even with an extension. Filing early in the season means you will not need an extension unless your situation is genuinely complex.

Frequently Asked Questions

Can I file my taxes in December before the new year?

No. The IRS does not accept any tax returns until the official filing season opens, which is always in late January or early February. If you submit a return before that date, it will be rejected. You can prepare your return using tax software, but you cannot submit it.

What if my W-2 arrives after January 31?

Contact your employer immediately. Employers are required to send W-2s by January 31, and late delivery is a violation. If your employer is significantly late, you can file your return using an estimate of your income and amend it later when the W-2 arrives. The IRS has procedures for this situation.

Do I have to file on the first day the season opens?

No. You can file anytime during the season, which runs from late January through April 15. Filing early is advantageous if you expect a refund or want to reduce identity theft risk, but there is no requirement to file on the opening day.

Will filing early get me my refund faster?

Generally, yes. The IRS processes returns in the order they are received. Filing in late January or early February means your return is processed sooner than if you file in March or April. Refunds typically arrive within 21 days of acceptance, though some take longer if the IRS needs to verify information.