The IRS begins accepting 2024 tax returns on January 27, 2025

The IRS will start processing 2024 tax returns on January 27, 2025. This is the official opening date for the filing season, and it applies whether you file on paper or electronically. You can file before this date, but the IRS will not process your return or issue a refund until after January 27.

The important date to file your 2024 return is April 15, 2025, unless that date falls on a weekend or holiday. If you cannot file by April 15, you can request an automatic extension that gives you until October 15, 2025 to submit your return. Filing an extension does not extend the important date to pay any taxes you owe — those are still due by April 15.

If you file electronically, your return typically processes faster than a paper return. Most e-filed returns are accepted within 24 hours, though the IRS may take longer if your return requires additional review or if you claim certain credits like the Earned Income Tax Credit (EITC).

Key Takeaways

  • The IRS begins accepting 2024 returns on January 27, 2025, and will not process returns filed before that date.
  • The filing important date is April 15, 2025, but you can file an extension to October 15, 2025 if you need more time.
  • Filing electronically is faster than mailing a paper return, with most e-filed returns accepted within 24 hours.
  • If you owe taxes, you must pay by April 15 even if you file an extension — the extension only delays filing, not payment.
  • Refunds from returns claiming the EITC or Child Tax Credit may take longer to process, sometimes until mid-February or later.

Why the IRS does not accept returns before January 27

The IRS needs time to update its systems and prepare for the filing season. Tax laws sometimes change between years, and tax software companies must reprogram their systems to reflect those changes. The IRS also coordinates with state tax agencies to may support that federal and state returns can be filed together without errors.

Employers and financial institutions must also send tax documents to the IRS by January 31. These documents — W-2s, 1099s, and other income records — are what the IRS uses to verify that the information on your return matches what your employer or bank reported. If you file before these documents arrive at the IRS, your return may be flagged for review later.

How long refunds take after the IRS accepts your return

Once the IRS accepts your return, a refund typically arrives within 21 days if you chose direct deposit to your bank account. Paper checks take longer — usually four to six weeks from the date your return was accepted. You can track your refund status using the IRS Where's My Refund tool on the IRS website.

Some returns take longer to process. If you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS is required by law to hold your refund until at least mid-February 2025, even if your return is accepted earlier. This delay is a fraud-prevention measure and applies to all EITC and ACTC claims, regardless of whether your return has any issues.

If the IRS needs more information from you — for example, to verify your identity or clarify information on your return — it will contact you by mail. This process can add weeks or months to your refund timeline. Respond to any IRS letter promptly and include the documents they request.

What happens if you file after April 15

If you miss the April 15 important date without filing an extension, the IRS will charge you 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 a maximum of 25 percent. The penalty is smaller if you file within 60 days of the important date.

If you owe taxes and do not pay by April 15, you will also owe interest and a failure-to-pay penalty. The failure-to-pay penalty is 0.5 percent of your unpaid tax per month, and interest accrues daily at a rate set by the IRS each quarter. These penalties and interest add up quickly, so paying what you owe on time — even if you cannot file your return on time — reduces the total cost.

If you expect a refund, there is no penalty for filing late. However, you can only claim a refund for the current year and the three prior years. If you wait more than three years to file, you lose the right to that refund.

Filing an extension if you need more time

To file an extension, you submit Form 4868 (process for Automatic Extension of Time to File U.S. Individual Income Tax Return) to the IRS by April 15, 2025. You can file this form electronically through tax software, by mail, or by phone. Filing an extension is free and does not require the IRS to approve it — it is automatic if you submit the form on time.

When you file Form 4868, you should also estimate how much tax you owe for 2024 and pay that amount by April 15. If you do not pay, you will owe interest and penalties on the unpaid balance. If you overpay, the IRS will refund the difference when you file your actual return later.

An extension gives you until October 15, 2025 to file your return, but it does not extend the important date to pay taxes. If you file your return in September but owe taxes, you still owe interest on any unpaid balance from April 15 onward.

State tax return important date and filing season

Most states follow the federal filing important date of April 15, but a few states have different dates. Some states also have different opening dates for their filing season. You can file your federal and state returns at the same time using tax software that supports both, or you can file them separately.

If you live in a state with no income tax — Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, or Wyoming — you only need to file a federal return. If you live in another state and earned income there, you may need to file a state return even if you do not owe federal taxes.

Common reasons the IRS delays processing your return

The IRS may hold your return for review if there are math errors, missing information, or inconsistencies between your return and documents the IRS received from employers or banks. If you claim a large refund relative to your income, the IRS may verify that the credits you claimed are correct. If you report self-employment income, the IRS may review your deductions.

Identity theft and fraud prevention also cause delays. The IRS cross-checks returns against Social Security records and compares information across multiple returns to detect fraud. If your return looks unusual compared to your prior years, or if someone else filed a return using your Social Security number, the IRS will contact you to verify your identity before processing your return.

If you amended a prior year's return, your current year return may be delayed while the IRS processes the amendment. Amended returns are processed in the order they are received and can take several months.

Frequently Asked Questions

Can I file my 2024 return before January 27, 2025?

You can prepare and submit your return before January 27, but the IRS will not process it or issue a refund until after that date. If you file early, your return sits in the IRS queue until the filing season opens. There is no advantage to filing before January 27.

What if I owe taxes instead of getting a refund?

You still must pay by April 15, 2025, even if you file an extension. You can pay online through the IRS website, by mail, by phone, or through an installment plan if you cannot pay the full amount at once. Interest and penalties explore to any unpaid balance after April 15.

How do I check if the IRS received my return?

Use the IRS Where's My Refund tool on IRS.gov. You will need your Social Security number, filing status, and the exact refund amount from your return. The tool updates once per day, usually overnight. If your return was mailed, allow three weeks before checking.

What if I made a mistake on my return after I filed it?

You can file an amended return using Form 1040-X (Amended U.S. Individual Income Tax Return). You must file the amendment within three years of the original filing date to claim a refund. Amended returns are processed separately and take longer than original returns.

Do I need to file if I did not earn much income?

It depends on your income level and filing status. The IRS sets a threshold each year below which you do not have to file. However, if taxes were withheld from your paychecks, you should file to get a refund. Check the IRS website for the current income threshold for your situation.