The IRS starts accepting returns January 27, 2025

You can file your 2025 tax return starting January 27, 2025. That is the earliest date the IRS will accept returns for the 2024 tax year. Before that date, tax software and tax preparers cannot submit your return to the IRS, even if you have all your documents ready.

The important date to file is April 15, 2025, unless that falls on a weekend or holiday — in 2025, April 15 is a Tuesday, so that is your actual important date. If you file after April 15, you will owe penalties and interest on any taxes you still owe, even if you filed a return.

You do not have to wait until January 27 to gather documents or prepare your return. Many people start collecting W-2s and 1099s in early January and file as soon as the IRS opens the filing season.

Key Takeaways

  • The IRS accepts 2024 tax returns starting January 27, 2025, and the filing important date is April 15, 2025.
  • You can prepare your return before January 27, but the IRS will not accept it until that date.
  • Filing early means you get your refund sooner if you are owed one, and you reduce the risk of identity theft using your Social Security number.
  • If you cannot file by April 15, you can request an extension, which gives you until October 15, 2025 to file — but you still owe any taxes due by April 15.

Why filing early matters

If the IRS owes you a refund, filing early means you get your money sooner. Refunds typically arrive within 21 days of the IRS accepting your return, though some take longer if the IRS needs to review your return or if you chose a slower refund method.

Filing early also protects you from tax-related identity theft. Criminals sometimes file false returns using stolen Social Security numbers to claim refunds. If you file first with your real information, the IRS will reject the fraudulent return. If a criminal files first, you may spend months resolving the fraud with the IRS.

Early filing also means you have time to fix mistakes before the April 15 important date. If you discover an error after filing, you can file an amended return (Form 1040-X) within three years, but catching errors before you file is simpler.

What you need before you file

You need your Social Security number or Individual Taxpayer Identification Number (ITIN), your filing status, and information about your income and deductions. Most of this comes from documents your employer, bank, or investment firm sends you.

Common documents include your W-2 (from your employer), 1099-NEC or 1099-MISC (from self-employment or contract work), 1099-INT (from interest income), 1099-DIV (from dividends), and 1099-B (from stock sales). If you own a home, you will need your mortgage interest statement (Form 1098). If you paid student loan interest, you will need that statement too.

Employers must send W-2s by January 31, 2025. Banks and other payers must send 1099s by January 31 as well. If you do not have a document by early February, contact the payer directly — they may have sent it to an old address or email.

Filing on your own versus using a tax preparer

You can file your return yourself using tax software, through a tax preparer, or by mailing a paper return to the IRS. Tax software guides you through questions about your income, deductions, and credits, then calculates your tax and files electronically. Paper returns take much longer to process — the IRS says it takes 6 to 8 weeks to process a paper return.

A tax preparer — a CPA, enrolled agent, or tax professional — will gather your documents, calculate your tax, and file on your behalf. This costs money, but it can be worth it if your situation is complex, such as owning a business, having rental income, or dealing with multiple states.

The IRS also offers free tax preparation through the Volunteer Income Tax information (VITA) program if your income is below a certain threshold. You can find a VITA site near you through the IRS website.

What happens if you miss the April 15 important date

If you cannot file by April 15, you can request an extension using Form 4868. An extension gives you until October 15, 2025 to file your return. You can file the extension request online, by mail, or through a tax preparer.

An extension gives you more time to file, but it does not give you more time to pay. If you owe taxes, they are due on April 15 whether you file your return or not. If you do not pay by April 15, you will owe interest and penalties on the unpaid amount, even if you filed an extension.

If you cannot pay what you owe by April 15, you can set up a payment plan with the IRS. The IRS offers short-term plans (up to 180 days) and long-term installment agreements. You can set up a plan online, by phone, or through a tax preparer.

State tax filing important date

Most states follow the federal important date of April 15, but some states have different dates. A few states do not have an income tax at all. If you lived in more than one state during 2024 or moved during the year, you may need to file returns in multiple states.

State tax software is often bundled with federal tax software, so if you file your federal return through a tax software company, you can usually file your state return at the same time. If you use a tax preparer, they will handle both federal and state returns.

Frequently Asked Questions

Can I file my 2025 taxes before January 27?

No. The IRS will not accept any 2024 tax returns before January 27, 2025. You can prepare your return and have it ready to file, but the IRS will reject it if you try to submit it earlier. Tax software will prevent you from filing before the IRS opens.

What if I do not have all my documents by January 27?

You can file without every document if you have most of your income information. If a W-2 or 1099 arrives late, you can file an amended return (Form 1040-X) after you receive it. However, waiting until you have everything reduces the chance you will need to amend later.

Do I have to file if I did not earn much money?

It depends on your income and filing status. The IRS sets a threshold each year — if your income is below that threshold, you do not have to file. However, if taxes were withheld from your paychecks, filing gets you a refund. Check the IRS website for the 2024 income thresholds for your filing status.

What if I owe taxes instead of getting a refund?

You still need to file by April 15 and pay what you owe. If you cannot pay the full amount, you can set up a payment plan with the IRS. Paying late results in interest and penalties, so paying as much as you can by April 15 reduces what you will owe in interest.

Is it better to file early or wait until closer to April 15?

Filing early is generally better. You get your refund sooner, you reduce the risk of identity theft, and you have time to fix any errors. The only reason to wait is if you are still gathering documents, but most people have what they need by late January or early February.