The IRS opens filing for most people on January 29, 2024

The IRS does not accept tax returns before a certain date each year, even if you have all your documents ready. For the 2023 tax year, the IRS began accepting returns on January 29, 2024. This date shifts slightly each year because the IRS needs time to update its systems and test them after the previous tax year closes.

The opening date applies to most filers — people filing with W-2 wages, self-employment income, investment income, and standard deductions. Some filers with more complex situations, like those claiming certain business credits, may need to wait a few extra days. The IRS publishes the exact opening date in November of the prior year, so you can plan ahead.

Filing before the opening date will not work. If you submit a return to the IRS before January 29, they will reject it. You can prepare your return using tax software or a tax professional before that date, but you cannot transmit it to the IRS until the filing season officially opens.

Key Takeaways

  • The IRS opens filing on a set date each year — for 2023 taxes, that was January 29, 2024 — and will reject any returns submitted before that date.
  • You can prepare your return weeks in advance using tax software or a tax professional, but you cannot send it to the IRS until filing season opens.
  • The opening date shifts each year because the IRS needs time to update systems after the prior tax year closes.
  • The April 15 important date does not change, so filing early in the season reduces the risk of missing it due to technical problems or delays.

Why the IRS does not open filing when ready after January 1

The IRS must close out the prior tax year and prepare its systems before accepting new returns. Employers, banks, and other organizations send the IRS copies of W-2 forms, 1099 forms, and other income documents throughout January. The IRS uses this time to load those documents into its matching system, which cross-checks your return against what employers and financial institutions reported about you.

If the IRS opened filing on January 1, returns would arrive before the IRS had received most income documents. This would create a mismatch: you might report income that does not match what your employer reported, and the IRS would have to contact you later to resolve it. By waiting until late January, the IRS has received most documents and can catch errors when ready.

The IRS also uses the delay to update tax software used by preparers and taxpayers, test those systems, and train staff. This preparation work takes several weeks and cannot happen while the prior year is still being processed.

How the filing important date stays April 15 regardless of when filing opens

The tax filing important date — April 15 of the year following the tax year — does not move. Whether filing opens on January 29 or February 1, you still have until April 15 to file. This gives you roughly 2.5 months to prepare and submit your return.

Filing early in the season is still worth doing. If you file in late March or early April, you risk hitting a backlog at the IRS or your tax software provider. Technical problems, high volume, or processing delays could push your return past the important date. Filing in February or early March gives you a buffer.

If you cannot file by April 15, you can request an extension from the IRS. An extension gives you until October 15 to file, but it does not extend the important date to pay taxes owed. If you owe money, you must pay by April 15 or face penalties and interest, even if your return is not filed yet.

What you can do before filing season opens

Gather your income documents as they arrive. W-2 forms from employers must be sent to you by January 31. If you are self-employed or have investment income, 1099 forms arrive throughout January and into early February. Collect these as they come in rather than waiting until filing season opens.

Use tax software to enter your information and prepare a draft return. Most tax software lets you build your return before filing season opens — you just cannot transmit it to the IRS. This way, you can review everything, catch errors, and be ready to file the moment the IRS opens.

If you work with a tax professional, send them your documents early. They can prepare your return in advance and file it the moment the IRS opens. This is especially useful if you have a complex return or expect a refund you want quickly.

Different opening dates for different types of returns

Most individual returns open on the same date, but a few situations have slightly later opening dates. Returns claiming certain business credits or using specific forms may not be accepted until a few days after the main opening date. The IRS publishes a detailed schedule in November showing which forms and situations have delayed opening dates.

If your return uses a form with a delayed opening date, you can still prepare it in advance. You just cannot file until the IRS opens that particular form. Your tax software will tell you when you are ready to file, or your tax professional will know the date for your situation.

For most filers — those with W-2 income, standard deductions, and common deductions like mortgage interest or charitable donations — the main opening date applies. You can file as soon as that date arrives.

State tax filing and federal filing do not always open on the same day

Your state may open tax filing on a different date than the IRS. Some states open earlier, some later, and some on the same day. Check your state's tax agency website in January to find out when state filing opens in your state.

You do not have to file federal and state returns on the same day. You can file your federal return as soon as the IRS opens and your state return whenever your state opens. However, if you are waiting for a federal refund to pay state taxes owed, filing both early gives you more time to handle any issues that come up.

Many tax software packages file both federal and state returns at the same time for convenience, but you can file them separately if you prefer.

Frequently Asked Questions

What happens if I try to file before the IRS opens?

The IRS will reject your return. If you use tax software, it will not let you transmit the return before the opening date. If you try to mail a paper return before the opening date, the IRS will receive it but will not process it until after filing season opens, which delays your refund.

Do I need to wait until filing season opens to prepare my return?

No. You can prepare your return weeks in advance using tax software or a tax professional. You just cannot send it to the IRS until the opening date. Having your return ready to go means you can file when ready when the IRS opens.

If I file in February, will I get my refund faster than if I file in April?

Usually yes. The IRS processes returns in the order they are received. Filing early means your return is processed sooner, so your refund arrives sooner. Filing in late March or April puts you in a larger queue and may delay your refund by weeks.

Does the April 15 important date change if filing opens late?

No. The April 15 important date is set by law and does not move, regardless of when the IRS opens filing. However, if April 15 falls on a weekend or holiday, the important date moves to the next business day.

Can I file my state return before the IRS opens?

It depends on your state. Some states open filing before the IRS, some after, and some on the same day. Check your state's tax agency website to find out when your state accepts returns.