The IRS starts accepting 2024 tax returns on January 29, 2025
The Internal Revenue Service will begin accepting and processing 2024 tax returns on Wednesday, January 29, 2025. This is the official start of the 2025 tax filing season. If you file electronically, you can submit your return as soon as that date arrives. If you file by mail, you can send your return anytime, though the IRS will not process it until after January 29.
The filing important date itself is Tuesday, April 15, 2025. This is the last day to file your 2024 return or request an extension. If you miss this date without an extension, you will owe penalties and interest on any taxes you still owe, even if you file later.
The IRS chose January 29 as the start date because it needed time to update its systems after the end of the calendar year and to prepare for the volume of returns it receives. The exact start date changes slightly from year to year for this reason.
Key Takeaways
- Electronic filing opens January 29, 2025, and you can submit your return when ready on that date or any day after.
- The tax filing important date is April 15, 2025, and filing after that date without an extension results in penalties and interest.
- You can request a six-month extension to file, which moves your important date to October 15, 2025, though taxes owed are still due by April 15.
- The IRS processes returns in the order they are received, so filing earlier generally means you receive a refund sooner.
- Some states have different filing important date than the federal important date, so check your state's rules if you live outside the continental United States.
Why the IRS does not open filing until late January
The IRS needs time after December 31 to receive final tax documents from employers, banks, and other sources. Your employer must send you a W-2 by January 31. Banks and investment firms must send 1099 forms by the same date. The IRS also receives copies of these documents and uses them to cross-check returns.
The agency also uses the weeks between the new year and late January to update its computer systems and train staff for the high volume of returns. The filing season is the busiest time of year for the IRS, and opening too early would mean processing returns before all the supporting documents have arrived.
If you file before you have received all your tax documents, you may have to file an amended return later if the numbers on your documents do not match what you reported. This delays your refund and creates extra work.
What happens if you file before January 29
If you submit your return electronically before January 29, the IRS will reject it. The system straightforward will not accept returns for the 2024 tax year until that date. If you try to file by mail before January 29, your return will sit in an IRS mailroom until after the filing season opens, and then it will be processed in the order it was received.
Filing by mail before January 29 does not give you any advantage. The IRS date-stamps mail when it arrives, not when you send it. A return mailed on January 15 and a return mailed on January 29 will both be processed starting January 29 in the order the IRS received them.
How to file as soon as the season opens
To file on January 29 or shortly after, you will need all your tax documents in hand: your W-2 from your employer, any 1099 forms for interest, dividends, or self-employment income, and records of deductions or credits you plan to claim. You do not have to wait for these documents to arrive by mail — many employers and financial institutions post them online before the January 31 important date.
You can file through tax software, a tax professional, or the IRS Free File program if your income is below a certain threshold. The IRS Free File program opens on the same day as the filing season, January 29. If you use a tax professional, contact them in early January to schedule an appointment, because many book up quickly once filing season begins.
Electronic filing is faster than mailing a paper return. The IRS typically processes an electronic return within 21 days if you choose direct deposit for your refund. Paper returns take much longer — often six to eight weeks or more.
Filing an extension if you need more time
If you cannot file by April 15, you can request a six-month extension using Form 4868. This moves your filing important date to October 15, 2025. You can file Form 4868 electronically through tax software, through a tax professional, or by mailing it to the IRS.
An extension gives you more time to file your return, but it does not give you more time to pay taxes you owe. If you owe federal income tax, it is still due by April 15. If you do not pay by that date, you will owe interest and penalties on the unpaid amount, even if you have an extension to file. To avoid penalties, estimate what you owe and pay it by April 15, then file your actual return by October 15 if the real numbers are different.
You do not need a reason to request an extension. The IRS grants all requests for Form 4868 automatically, as long as you file the form by April 15.
State filing important date and rules
Most states follow the federal April 15 important date for state income tax returns. However, some states have different rules. If you live in a state with an income tax, check your state tax agency's website for the exact important date and any differences from federal rules.
A few states do not have income tax at all, so you would only file a federal return. If you moved during the year or lived in more than one state, you may need to file returns in multiple states. State filing seasons also typically open after the federal season, so you may not be able to file your state return on January 29 even if you can file your federal return.
What to expect after you file
After you file electronically, the IRS sends you a confirmation number. Keep this number in case you need to check on your return status. You can check the status of your federal refund using the IRS "Where's My Refund?" tool on the IRS website starting 24 hours after you file.
If you are owed a refund and chose direct deposit, the money typically arrives in your bank account within 21 days. If you requested a paper check, it takes longer. If you owe taxes, you will receive a bill from the IRS with instructions on how to pay.
The IRS may contact you if there are questions about your return. This can happen weeks or months after you file. If the IRS needs more information, it will send you a letter — not an email or phone call. Do not respond to emails or calls claiming to be from the IRS asking for personal information.
Frequently Asked Questions
Can I file my 2024 return in December 2024?
No. The IRS does not accept 2024 tax returns until January 29, 2025. If you try to file electronically before that date, the system will reject your return. If you mail a paper return before that date, it will not be processed until after January 29.
What if April 15 falls on a weekend or holiday?
If April 15 falls on a Saturday or Sunday, the important date moves to the next business day. If it falls on a federal holiday, the important date moves to the day after the holiday. In 2025, April 15 is a Tuesday, so the important date is April 15 with no change.
Do I have to file by April 15 if I do not owe taxes?
No legal important date applies if you do not owe federal income tax. However, if you are owed a refund, filing sooner means you receive your refund sooner. The IRS does not send refunds automatically — you must file a return to claim one.
Can I file my state return before my federal return?
Yes, but most people file federal first because state returns often depend on federal information. Check your state's filing season opening date — it is usually after the federal season opens on January 29.
What happens if I miss the April 15 important date without an extension?
You will owe a failure-to-file penalty and failure-to-pay penalty on any taxes owed, plus interest. The penalties are calculated as a percentage of the unpaid tax. You can still file late and pay what you owe, but the penalties and interest will be added to your bill.