Tax season officially begins January 1, but the IRS doesn't start accepting returns until late January

The IRS opens its filing season each year in late January, not on January 1. For the 2024 tax year, the IRS began accepting returns on January 29. The exact start date shifts slightly year to year depending on when the IRS completes its systems testing, but it always falls in late January.

You can prepare your return before the IRS opens, and many people do. Tax software companies and preparers start accepting information in early January. But your return won't be transmitted to the IRS until after they flip the switch to accept filings — sending it before then won't speed anything up.

The filing important date is April 15 unless that date falls on a weekend or federal holiday, in which case it moves to the next business day. This important date applies whether you file on paper or electronically. If you can't file by April 15, you can request an extension, which gives you until October 15 to submit your return, though any taxes owed are still due by April 15.

Key Takeaways

  • The IRS accepts tax returns starting in late January each year, with the exact date announced in advance.
  • You can prepare your return before the IRS opens for filing, but it cannot be submitted until after they begin accepting returns.
  • The standard important date to file is April 15, or the next business day if April 15 falls on a weekend or holiday.
  • An extension moves your filing important date to October 15, though taxes owed must still be paid by April 15 to avoid penalties and interest.
  • Tax season typically runs from late January through mid-April, with most returns filed in February and March.

Why the IRS doesn't open on January 1

The IRS needs time after the calendar year ends to prepare its systems and test them for security and accuracy. Tax forms and software must be updated to reflect any law changes from Congress. Employers and financial institutions also need time to send out W-2s, 1099s, and other documents that you need to file correctly.

The IRS publishes its opening date in November of the prior year, so you can plan ahead. This date has been in late January for many years, though it has occasionally shifted to early February during years when the IRS faced budget constraints or system delays.

When most people file their returns

Filing doesn't happen all at once. The IRS sees a steady flow of returns from late January through April, with peaks in February and early March. People who expect a refund tend to file earlier, while those who owe taxes often wait closer to the important date.

Filing early has a practical advantage: if the IRS needs more information from you, there's time to respond before April 15. If you file in early April and the IRS has questions, you may be working against the clock. Early filing also means you receive any refund sooner — the IRS typically processes returns within 21 days of receiving them, though complex returns take longer.

What happens if you miss the April 15 important date

If you don't file by April 15 and don't have an extension, the IRS charges a failure-to-file penalty. This 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 total. If you owe taxes, interest also accrues from April 15 onward at a rate set quarterly by the IRS.

The penalty is smaller if you file late but don't owe taxes — in fact, there's no penalty if you're due a refund, since you're not withholding money from the government. Still, filing late means your refund is delayed.

How to request a filing extension

You request an extension by filing Form 4868 with the IRS. You can file this form electronically through tax software, by mail, or through a tax preparer. The form must reach the IRS by April 15 to be valid — filing it on April 16 does not count.

An extension gives you until October 15 to submit your actual tax return. However, if you expect to owe taxes, you should pay as much as you can estimate by April 15. Any amount you don't pay by the important date will accrue interest and may be subject to an underpayment penalty, even though your return isn't due until October.

The extension is automatic once you file Form 4868 — the IRS doesn't review it or approve it. You don't need a reason to request one.

State tax important date may differ from the federal important date

Most states follow the federal April 15 important date, but a few have different dates. Some states also have different opening dates for their filing season. If you file in a state with its own income tax, check your state's tax agency website for the specific important date and opening date.

If you file your federal return on time but miss your state important date, the state charges its own penalties and interest. Filing your federal return does not automatically file your state return — you must submit both separately, even if you use software that handles both at once.

Frequently Asked Questions

Can I file my taxes before the IRS opens for the season?

You can prepare your return and have it ready, but you cannot submit it to the IRS before they open for filing. Tax software will hold your return and transmit it automatically once the IRS begins accepting returns. Submitting before the opening date won't speed up your refund.

What's the difference between filing early and filing late?

Filing early means the IRS processes your return sooner and you receive any refund faster. It also gives you time to respond if the IRS requests more information. Filing late after April 15 triggers penalties and interest if you owe taxes. There's no penalty for filing late if you're due a refund, but your refund is delayed.

Do I have to file by April 15 if I don't owe taxes?

You're not required to file if you have no tax liability, but filing is often worth doing anyway if you had taxes withheld from paychecks or are due a refund. There's no penalty for filing late if you don't owe, but you won't receive your refund until you file.

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

An extension moves your filing important date to October 15, but if you owe taxes, you should pay by April 15 to avoid interest and penalties. Pay what you estimate you'll owe, then file your actual return by October 15. If you overpaid, you'll receive a refund.

What happens if April 15 falls on a weekend?

The important date moves to the next business day, usually Monday. The IRS announces the actual important date in advance. In recent years, April 15 has fallen on a weekend a few times, and the important date shifted to April 17 or April 18 accordingly.