Tax season runs from January 2 through April 15 in most years

The IRS opens its filing season on January 2 and closes it on April 15. This is the window when the IRS accepts tax returns from individuals. If you file on paper, your return must be postmarked by April 15. If you file electronically, it must be submitted by 11:59 p.m. Eastern time on April 15.

April 15 falls on a weekend or federal holiday some years, which pushes the important date to the next business day. In 2024, April 15 was a Monday, so the important date was April 15. In 2025, April 15 is a Sunday, so the important date moves to Monday, April 16. The IRS announces the exact important date each year in December of the previous year.

You do not have to wait until January 2 to prepare your return. Many people gather documents and organize information in December. You can file as soon as you have all the documents you need — W-2 forms from employers, 1099 forms for other income, and records of deductions or credits you plan to claim.

Key Takeaways

  • Tax season officially opens January 2 and closes April 15, though the exact closing date shifts when April 15 falls on a weekend or holiday.
  • You can begin preparing your return in December, but the IRS does not accept filings until January 2.
  • Electronic returns must be submitted by 11:59 p.m. Eastern time on the important date; paper returns must be postmarked by that date.
  • If you owe taxes, paying by the important date avoids penalties and interest, even if you request an extension to file.

Why the IRS sets these specific dates

January 2 is when most employers and financial institutions have finished sending out W-2 and 1099 forms. The IRS waits until these documents are in circulation so that people have the information they need to file accurately. Employers are required to send W-2 forms by January 31, but many send them earlier.

April 15 is the important date set by federal tax law. It gives people roughly three and a half months to file. The IRS uses this period to process returns, verify information, and issue refunds. Filing earlier in the season generally means you receive a refund faster, since the IRS processes returns in the order they arrive.

What happens if you miss the April 15 important date

If you do not file by April 15, you can request a filing extension. An extension gives you until October 15 to submit your return — six additional months. You request an extension by filing Form 4868 with the IRS before April 15. The extension is automatic; the IRS does not deny them.

An extension to file is not an extension to pay. If you owe taxes, they are due on April 15 regardless of whether you have filed. If you do not pay by April 15, the IRS charges penalties and interest on the unpaid amount. The penalty is usually 0.5% of the unpaid tax per month, and interest accrues daily. Paying what you estimate you owe by April 15 — even if you have not yet filed — stops these charges from growing.

If you are due a refund, there is no penalty for filing late. You can file your return anytime and still receive your refund, though it may take longer if you file much later in the year.

State tax important date and variations

Most states follow the federal important date of April 15, but some states have different dates. A few states do not have income tax at all. State tax important date are set by each state's tax authority, not the IRS. If you live in a state with income tax, check your state's tax website or contact your state revenue department to confirm the important date for that year.

Some states allow you to file a state return extension at the same time you file a federal extension. Others require a separate state extension form. If you file a federal extension but not a state extension, your state return is still due on its important date — usually April 15.

When to expect your refund

The IRS typically issues refunds within 21 days of accepting your return if you file electronically and choose direct deposit. Paper returns take longer — usually four to six weeks. If you file early in the season, you may receive your refund within two to three weeks. If you file closer to April 15, it may take longer because the IRS is processing a higher volume of returns.

You can track your refund status on the IRS website using the "Where's My Refund?" tool. You need your Social Security number, filing status, and the exact refund amount from your return. The tool updates once a day, usually overnight.

Quarterly estimated tax payments for self-employed people

If you are self-employed or have income that does not have taxes withheld, you may need to make quarterly estimated tax payments. These are due on April 15, June 15, September 15, and January 15 of the following year. Quarterly payments are separate from your annual tax return filing.

You calculate estimated taxes based on your expected income for the year. If you underpay, you may owe penalties when you file your annual return. If you overpay, you receive a credit toward your next year's taxes or a refund. Many self-employed people adjust their quarterly payments as the year goes on and their actual income becomes clearer.

Frequently Asked Questions

Can I file my taxes before January 2?

You can prepare your return before January 2, but the IRS will not accept it until January 2. If you submit it electronically before that date, it will be rejected. Waiting until January 2 ensures your return is processed without delay.

What if April 15 falls on a weekend?

When April 15 falls on a Saturday or Sunday, the important date moves to the following Monday. When April 15 falls on a federal holiday, the important date moves to the next business day. The IRS announces the exact important date each December for the following year.

Do I have to file by April 15 if I am getting a refund?

No. If you are due a refund, there is no penalty for filing late. You can file anytime and still receive your refund. However, the longer you wait, the longer it takes to receive the money. Filing early in the season usually means a faster refund.

What is the difference between a filing extension and a payment extension?

A filing extension gives you until October 15 to submit your return. A payment extension does not exist — taxes are always due by April 15. If you owe money, paying by April 15 stops penalties and interest from growing, even if you have not yet filed your return.

Do state taxes have the same important date as federal taxes?

Most states use April 15, but some have different dates. Check your state's tax website or contact your state revenue department to confirm. If you file a federal extension, you may still need to file a separate state extension depending on where you live.