The IRS starts accepting returns on January 27, 2025

The Internal Revenue Service will begin processing tax returns on Monday, January 27, 2025. This is the official start date for the 2025 tax filing season, and it applies whether you file on your own, through a tax preparer, or using tax software.

Returns filed before January 27 will not be accepted by the IRS, even if you complete them earlier. The delay gives the IRS time to update its systems and prepare for the volume of returns it receives during filing season. If you file electronically before this date, your return will be rejected and you will need to resubmit it after January 27.

Paper returns mailed before January 27 will be processed when they arrive at an IRS service center, but the IRS will not begin processing them until after the official start date. Mailing early does not speed up your return.

Key Takeaways

  • The IRS will not accept any tax returns before January 27, 2025, whether you file electronically or by mail.
  • Filing early in the season (late January through February) typically results in faster refunds than filing in March or April.
  • The tax filing deadline remains April 15, 2025, unless that date falls on a weekend or holiday.
  • You will need your W-2 forms from employers, 1099 forms for other income, and records of deductions or credits you plan to claim.

Why the IRS delays the start of filing season

The IRS does not open filing season on January 1 because it needs time to reprogram its systems for the new tax year. Tax laws change annually—deduction amounts shift, tax brackets adjust, and new credits or rules may take effect. The IRS must update its computers to reflect these changes before it can safely process returns.

The delay also gives tax software companies and tax preparers time to update their systems. If the IRS opened filing on January 1, software would not be ready and many people would file incorrectly. By waiting until late January, the IRS ensures that both its systems and the tools people use are aligned.

How long refunds take after you file

The IRS typically issues refunds within 21 days of accepting your return, but this timeline depends on when you file and how you file. Returns filed electronically in late January or early February usually receive refunds by mid-February. Returns filed in March or April take longer because the IRS is processing millions of returns simultaneously.

If you file by mail, add at least two weeks for the IRS to receive and process your return before the 21-day clock starts. Paper returns also take longer to process than electronic ones because they must be scanned and entered into the IRS system by hand.

Direct deposit refunds arrive faster than checks mailed to your address. If you choose direct deposit, provide your bank account number and routing number on your return. The IRS will deposit your refund directly into your account once it is approved.

What documents you need before January 27

Gather your income documents before filing season opens. You will need a W-2 form from each employer you worked for during 2024. Employers must send W-2s by January 31, 2025, so you may not have all of them by January 27. If an employer is late, you can file using the income information you have and amend your return later.

If you received income other than wages—interest, dividends, self-employment income, rental income, or unemployment benefits—you will receive a 1099 form for that income. Different types of 1099s exist: 1099-INT for interest, 1099-DIV for dividends, 1099-NEC or 1099-MISC for self-employment or contractor income, and 1099-G for unemployment or state tax refunds. These forms are also due by January 31.

If you plan to claim deductions or credits, gather receipts and records now. Mortgage interest statements, property tax records, charitable donation receipts, childcare expenses, and education costs all require documentation. Having these ready before January 27 means you can file immediately once the IRS opens.

Filing early versus filing close to the deadline

Filing in late January or early February has a concrete advantage: you receive your refund faster. The IRS processes returns in the order it receives them, and the volume is much lower in late January than in March or April. If you file in February, you may have your refund by mid-March. If you file in April, you may wait until May or June.

Filing early also reduces the risk of identity theft. Tax-related identity theft happens when someone files a fraudulent return using your Social Security number to claim a refund. The IRS catches most of these, but filing first—with your legitimate return—protects you. If a thief tries to file using your number after you have already filed, the IRS will reject their return.

The only reason to delay filing is if you are waiting for a document you need. If your employer is late sending a W-2, or you are waiting for a 1099 from a bank or investment account, you may need to wait. But once you have the documents, file immediately rather than waiting until April.

What happens if you miss the April 15 deadline

The federal tax filing deadline for 2024 taxes is April 15, 2025. If you do not file by this date, you owe a failure-to-file penalty on top of any taxes you owe. The penalty is usually 5 percent of the unpaid tax for each month your return is late, up to 25 percent total.

If you cannot file by April 15, you can request an automatic extension from the IRS. Filing Form 4868 gives you until October 15, 2025 to submit your return. The extension gives you more time to file, but it does not extend the deadline to pay taxes you owe. If you owe money, you must pay it by April 15 to avoid interest and penalties, even if you file the extension.

If you expect a refund, there is no penalty for filing late. You will simply receive your refund later. But you must file within three years to claim a refund; after three years, the IRS keeps the money.

State tax filing deadlines and rules

Most states follow the federal deadline of April 15, but a few states have different rules. Some states do not have an income tax at all. If you live in a state with income tax, check your state's tax agency website for the exact deadline and any state-specific requirements.

Some states allow you to file state returns before the IRS opens on January 27, while others wait until the federal deadline. A few states have earlier deadlines than April 15. If you owe state taxes, filing early ensures you meet all deadlines and receive any state refund you are due.

Frequently Asked Questions

Can I file my taxes before January 27 if I use tax software?

You can prepare your return in tax software before January 27, but the software will not allow you to submit it to the IRS until after that date. Most software will save your completed return and automatically submit it once the IRS opens. Check your software's settings to confirm it is set to file on or after January 27.

What if I do not receive my W-2 by January 31?

If an employer is late sending your W-2, you can file using the income information you have from your final paystub. The IRS will accept your return, and you can amend it later once you receive the W-2. Employers who do not send W-2s by January 31 face penalties, so contact your employer if you do not have it by early February.

Do I have to file if I did not work in 2024?

If you had no income in 2024, you generally do not have to file. However, if you received unemployment benefits, had self-employment income, or made money from investments, you may need to file to report that income or to claim a refund of taxes withheld. Check the IRS website or a tax preparer to confirm whether you must file based on your specific situation.

Is there a penalty for filing too early?

There is no penalty for preparing your return early, but the IRS will not accept it before January 27. If you submit it electronically before that date, it will be rejected. You can resubmit it after January 27 at no cost. Paper returns mailed early will simply sit at the IRS service center until processing begins.

How do I know if my refund was received by the IRS?

Once you file electronically, the IRS sends a confirmation number. Keep this number for your records. You can check the status of your refund using the IRS "Where's My Refund?" tool on the IRS website, which updates every 24 hours. For paper returns, allow at least four weeks before checking the status.