Tax filing opens January 29, 2024, and runs through April 15
The IRS begins accepting tax returns on January 29, 2024. This is the official start of filing season. You can file anytime between that date and April 15, 2024 — the important date. Filing early has real advantages: refunds arrive faster, and you reduce the window for identity theft using your Social Security number.
The January start date shifts slightly each year because the IRS needs time to update systems after the previous year closes. The important date of April 15 is fixed by law and does not move unless it falls on a weekend or federal holiday. If you file after April 15 without an extension, you owe a failure-to-file penalty on top of any taxes owed.
You do not have to wait for January 29 to gather documents or prepare your return. Many people start collecting W-2s, 1099s, and receipts in December. You straightforward cannot submit your return to the IRS before the filing season opens.
Key Takeaways
- Filing season opens January 29 and closes April 15 each year, though the exact dates shift slightly depending on the calendar and IRS processing needs.
- Filing early means your refund arrives weeks sooner than if you file in March or April, and it reduces the time someone could use your information fraudulently.
- You can prepare your return before January 29, but you cannot submit it to the IRS until filing season officially opens.
- If you cannot file by April 15, you can request an extension that gives you until October 15, though any taxes owed are still due on April 15.
Why the IRS does not open earlier
The IRS waits until late January because employers and financial institutions need time to send you the documents you need to file. Your employer must send your W-2 by January 31. Banks and investment firms must send 1099s by the same date. The IRS builds in a few days of buffer so that documents arrive before filing opens.
If the IRS opened in early January, millions of people would file incomplete returns and then have to amend them when their W-2 or 1099 arrived. This creates more work for the IRS and more confusion for filers. The late-January start balances speed against accuracy.
What happens if you file before January 29
If you submit your return to the IRS before January 29, the IRS will reject it. Tax software will usually warn you and prevent submission. If you somehow get a return to the IRS before the season opens, the IRS will hold it and process it starting January 29.
Some tax software lets you prepare and save your return before filing season opens. This is fine — you are just not sending it to the IRS yet. You can also file with a tax professional before January 29, and they can hold your return and submit it on opening day.
Filing early versus filing at the last minute
Filing in early February means your refund typically arrives by mid-March. Filing in mid-April means your refund arrives in late April or early May. The IRS processes returns in the order they are received, so earlier filers get their money first.
Early filing also protects you if someone tries to commit tax fraud using your Social Security number. If a fraudster files a return claiming to be you before you file, the IRS will reject your legitimate return. Filing early closes this window. The IRS has tools to catch duplicate filings, but the safest move is to file before a criminal can.
The only reason to delay is if you are still gathering documents — for example, if you are waiting for a late 1099 from a client or a corrected W-2 from your employer. In that case, file as soon as you have what you need rather than waiting until April.
What to do if you cannot file by April 15
You can request an extension from the IRS that moves your filing important date to October 15. You do not need a reason — the extension is automatic if you ask for it. You request it using Form 4868, which takes five minutes to fill out.
An extension gives you six more months to file your return, but it does not give you six more months to pay taxes. Any tax you owe is still due on April 15. If you cannot pay by then, you can set up a payment plan with the IRS, but interest and penalties start accruing on April 16.
Filing an extension is common and carries no penalty as long as you file by October 15. Many people file extensions because they are waiting for documents, have a complex return, or straightforward need more time to organize their records.
How to know the exact opening date each year
The IRS announces the filing season opening date in November of the prior year. You can find it on the official IRS website at irs.gov. The date is always in late January and always gives employers and financial institutions until January 31 to send you documents.
Tax software companies also announce the opening date. If you use TurboTax, H&R Block, TaxAct, or another major platform, they will notify you when you can file. Many also let you prepare your return before the season opens and will submit it automatically on opening day if you choose.
Frequently Asked Questions
Can I file my taxes in December?
No. The IRS does not accept returns before late January. You can prepare your return in December using tax software or a tax professional, but you cannot submit it to the IRS until filing season opens. If you try to submit early, the IRS will reject it.
What if April 15 falls on a weekend?
If April 15 falls on a Saturday, the important date moves to Monday, April 17. If it falls on a Sunday, the important date moves to Monday, April 16. The IRS also observes federal holidays, so if a holiday falls on April 15 or the following Monday, the important date shifts again. The IRS announces the exact important date in January.
Do I lose my refund if I file after April 15?
No, but you owe a penalty. If you file late without an extension, you owe a failure-to-file penalty of 5% of unpaid taxes per month, up to 25%. You also owe interest on any taxes owed. Filing an extension before April 15 eliminates the penalty as long as you file by October 15.
Can my tax professional file my return before January 29?
Your tax professional can prepare your return and hold it, but they cannot submit it to the IRS before filing season opens. Many professionals prepare returns in December and January, then submit them all on or shortly after January 29. This is normal and does not delay your refund.
What if I am owed a refund — do I still have to file by April 15?
You have three years from the original important date to file and claim a refund. If you are owed money and do not file, you can file anytime within three years and still get your refund. However, filing early means you get your money sooner, so there is no reason to wait.