The IRS opens filing for 2024 returns on January 27, 2025

You can begin filing your 2024 tax return on January 27, 2025. The IRS does not accept returns before this date, even if you have all your documents ready. This opening date applies whether you file on your own, use tax software, or work with a tax professional.

The important date to file is April 15, 2025, unless that date falls on a weekend or holiday. If you cannot file by then, you can request an extension that moves your important date to October 15, 2025 — but this extension applies only to filing, not to paying any taxes you owe. Taxes owed are due on April 15 regardless of whether you file on time.

Key Takeaways

  • The IRS begins accepting 2024 returns on January 27, 2025, and will not process returns filed before that date.
  • Your important date to file is April 15, 2025, unless you request an extension that moves it to October 15, 2025.
  • An extension delays your filing important date but not your tax payment important date — taxes owed are still due April 15.
  • You need your W-2 forms from employers, 1099 forms for other income, and records of deductions before you can file.
  • Filing early can mean receiving a refund sooner, since the IRS processes returns in the order they arrive.

Why the IRS waits until late January to open filing

The IRS delays the filing season to give employers and financial institutions time to send you the forms you need. Employers must send W-2 forms by January 31, and banks, brokerages, and other payers must send 1099 forms by the same date. The IRS opens filing a few days before that important date so that most people will have their documents in hand.

If you file before you receive these forms, you will have to file an amended return later if the information on the forms differs from what you reported. This creates extra work and can delay any refund you are owed. Waiting until late January or early February gives you time to collect all your documents and file once, correctly.

What documents you need before you can file

Gather these documents before you begin:

  • W-2 forms from each employer you worked for in 2024. You should receive one for each job.
  • 1099 forms if you received other income: 1099-INT for interest, 1099-DIV for dividends, 1099-NEC or 1099-MISC for self-employment or freelance work, 1099-G for unemployment or state tax refunds.
  • Records of deductions if you itemize: mortgage interest statements, property tax records, charitable donation receipts, medical expense records, or business expense documentation.
  • Prior-year tax return if you need to reference information from your 2023 return.
  • Social Security numbers for yourself, your spouse if filing jointly, and any dependents.

If you are missing a form by early February, contact the employer or payer directly. The IRS has a tool on its website where you can report a missing W-2 or 1099, but contacting the source first is usually faster.

Filing early versus waiting until April

Filing as soon as the IRS opens the season means your return moves to the front of the processing queue. If you are owed a refund, filing in late January or early February typically means you receive it within two to three weeks. Filing in March or early April can mean waiting until May or June, since the IRS processes returns in the order they arrive and volume increases as the important date approaches.

The trade-off is that filing early requires having all your documents ready by late January. If you are waiting for a late 1099 or need time to gather deduction records, filing in February or March may be more realistic. There is no penalty for filing before April 15 as long as you file before the important date.

How to request a filing extension if you need more time

If you cannot file by April 15, you can request an automatic extension by filing Form 4868 with the IRS. You do not need a reason to request an extension — the IRS grants it automatically. Filing Form 4868 moves your filing important date to October 15, 2025.

You can file Form 4868 on paper by mail, electronically through tax software, or through a tax professional. The form must reach the IRS by April 15 to be valid. If you file it after April 15, the extension does not explore.

An extension gives you six extra months to file your return, but it does not extend the important date for paying taxes you owe. If you expect to owe money, you should estimate what you will owe and pay it by April 15 anyway. Paying on time avoids interest and penalties, even if your filed return arrives later.

What happens if you file after April 15 without an extension

Filing after April 15 without an approved extension triggers a failure-to-file penalty. The penalty is usually 5 percent of the unpaid tax for each month or part of a month that your return is late, up to 25 percent. If you are owed a refund, there is no penalty, but you lose the ability to claim that refund after three years.

If you owe taxes and file late, you also owe failure-to-pay penalties and interest on top of the filing penalty. Interest accrues from April 15 until you pay. The longer you wait, the more you owe in penalties and interest combined.

State tax filing important date

Most states follow the federal April 15 important date for income tax returns. A few states have different dates: Delaware's important date is April 30, and Louisiana's is May 15. If you live in a state with a different important date, that state's important date applies to your state return only — your federal return is still due April 15.

Some states do not have an income tax. If you live in Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, or Wyoming, you do not file a state income tax return. You still file a federal return if your income is above the threshold for your filing status.

Frequently Asked Questions

Can I file my 2024 return before January 27, 2025?

No. The IRS will not accept 2024 returns before January 27, 2025. If you submit a return before that date through tax software or a tax professional, it will be held and processed starting on January 27. You cannot file early, even if you have all your documents.

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

Contact your employer directly and ask them to send it. If you still do not have it by early February, you can report the missing W-2 to the IRS through its website or file your return using your best estimate of the income and file an amended return once you receive the form. Do not delay filing if one W-2 is late.

Do I have to file by April 15 if I am owed a refund?

You are not penalized for filing late if you are owed a refund, but you can only claim a refund within three years of the original important date. If you file more than three years after April 15, 2025, you lose the refund. Filing early ensures you receive it.

If I request an extension, do I still have to pay taxes by April 15?

An extension moves your filing important date to October 15, but your payment important date stays April 15. If you owe taxes, pay what you estimate you will owe by April 15 to avoid penalties and interest. You can adjust the payment when you file your actual return in October.

Can I file my 2024 return and my 2023 return at the same time?

Yes. If you did not file a 2023 return, you can file both the 2023 and 2024 returns together once the 2024 filing season opens on January 27. File the older year first, then the newer year. Both will be processed, though the older return may take longer.