When the IRS Starts Accepting 2025 Tax Returns

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

The Internal Revenue Service opens its filing season on January 27, 2025. This is the date when the IRS systems are ready to receive and process tax returns for the 2024 tax year. You can file before this date, but the IRS will not accept your return until that date arrives.

The start date gives the IRS time to update its systems and prepare for the volume of returns it receives over the next few months. Even if your tax software is ready and your documents are gathered, submitting before January 27 means your return sits in a queue until the IRS can process it.

Key Takeaways

The IRS starts accepting 2025 tax returns on January 27, 2025, for the 2024 tax year.
Filing before January 27 is possible with tax software, but the IRS will not process your return until that date.
The filing important date to avoid penalties is April 15, 2025, unless you request an extension.
E-filing (filing electronically) is faster than mailing a paper return and produces a confirmation number the same day.
You can file as soon as you have your W-2s, 1099s, and other income documents from your employer or financial institutions.

Why the IRS does not open on January 1

The IRS does not open filing season on the first day of the year because employers and financial institutions need time to send you the documents you need. Your employer must send you a W-2 by January 31. Banks and investment firms must send 1099 forms (for interest, dividends, or other income) by the same date. The IRS waits until late January to give these institutions time to mail or deliver those forms.

The IRS also uses the delay to test its systems, update software, and train staff for the rush of returns. This preparation reduces errors and keeps the system running smoothly when millions of people file at once.

What you need before you file

You cannot complete an accurate return without the income documents your employer and financial institutions send you. Gather these before you sit down to file:

W-2 forms from each employer you worked for in 2024.
1099 forms if you received interest, dividends, freelance income, or other non-wage income. The type of 1099 depends on the source (1099-INT for interest, 1099-DIV for dividends, 1099-NEC for freelance work, and so on).
Mortgage interest statements (Form 1098) if you own a home and paid mortgage interest.
Student loan interest statements (Form 1098-E) if you paid student loan interest.
Proof of health insurance or records of any payments you made toward coverage.
Receipts or records if you claim deductions for business expenses, charitable donations, or medical costs.

Most employers and institutions mail these forms, though many now offer them online through a find portal. Check your email for login instructions or call the institution to ask how to view your forms.

The difference between e-filing and mailing a paper return

E-filing means submitting your return electronically through tax software or a tax professional. The IRS receives it when ready and sends back a confirmation number the same day if there are no errors. Processing usually takes 21 days or fewer, and you can check the status of your refund online.

Mailing a paper return means printing it, signing it, and sending it by mail to the IRS address listed in the tax form instructions. The IRS receives it days or weeks later, depending on mail speed. Processing takes longer — typically four to six weeks — and you have no way to confirm receipt until the IRS sends you a notice. The IRS strongly encourages e-filing because it is faster and more accurate.

What happens if you file before January 27

If you use tax software and submit your return before January 27, the software will hold it and send it to the IRS automatically on January 27. You do not have to resubmit it. The software shows you a message saying your return is pending and will be transmitted on the opening date.

If you mail a paper return before January 27, the IRS will receive it and set it aside until it opens its systems. The return will be processed in the order it was received, so mailing early does not hurt you — it just means your return sits in a pile for a few days.

The April 15 important date and extensions

The important date to file your 2024 tax return is April 15, 2025. This applies whether you file electronically or by mail. If you do not file by this date and do not have an extension, you may owe penalties and interest on any taxes you owe.

You can request a six-month extension, which moves your important date to October 15, 2025. An extension gives you more time to file, but it does not give you more time to pay taxes you owe. If you expect to owe money, you should still pay by April 15 to avoid interest charges. You can request an extension through your tax software or by filing Form 4868 with the IRS.

How to check the status of your refund

Once you file, you can check the status of your refund 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.

If you filed electronically, the IRS typically issues your refund within 21 days. If you chose direct deposit (having the refund sent to your bank account), it arrives faster than a paper check. If you mailed a paper return, allow four to six weeks before checking the status.

Frequently Asked Questions

Can I file my 2024 return before January 27?

You can prepare and submit your return through tax software before January 27, but the IRS will not process it until that date. Most tax software holds your return and sends it automatically on January 27. Mailing a paper return early is also fine — the IRS will receive it and process it in order once filing season opens.

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

You do not have to wait for every document to arrive before filing. If you are missing a 1099 or other form by late January, you can file your return with the information you have and amend it later when the missing document arrives. However, if you expect a large refund, waiting for all documents reduces the chance you will need to file an amended return.

Do I have to file electronically, or can I mail my return?

You can mail your return, but e-filing is faster and more reliable. Paper returns take four to six weeks to process, while e-filed returns are typically processed within 21 days. E-filing also gives you a confirmation number the same day, so you know the IRS received it.

What if April 15 falls on a weekend?

If April 15 falls on a Saturday or Sunday, the important date moves to the next business day. In 2025, April 15 is a Tuesday, so the important date is April 15. Check the IRS website each year to confirm the exact important date, as it can shift depending on the calendar and federal holidays.

Can I file my return if I have not received my W-2 yet?

You can file without your W-2 if you know your income and have a pay stub showing year-to-date earnings. However, your W-2 is the official document the IRS uses to verify your income, so filing without it risks errors. If your employer is late sending your W-2, contact them to request it. If you still do not have it by February 28, you can contact the IRS for help.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.