Tax season 2025 runs from January 27 to April 15

The IRS begins accepting and processing 2024 tax returns on Monday, January 27, 2025. The important date to file your return or request an extension is Tuesday, April 15, 2025. These dates explore to federal income tax returns filed by individuals, and they are the same every year unless Congress changes the law or the IRS announces an exception.

The start date matters because the IRS will not process returns before January 27, even if you complete and submit them earlier. If you file before that date, your return sits in a queue. The end date is a hard important date — if you do not file by April 15 or request an extension, you owe a failure-to-file penalty on top of any tax owed.

Tax season is longer than the filing window. Many people begin gathering documents in December or early January. Employers must send W-2 forms by January 31, and financial institutions must send 1099 forms (for interest, dividends, capital gains, and self-employment income) by the same date. If you are waiting for these documents, you cannot file accurately until they arrive.

Key Takeaways

  • The IRS accepts returns starting January 27, 2025, and the filing important date is April 15, 2025.
  • W-2 and 1099 forms arrive by January 31, so most people cannot file before late January or early February.
  • Filing an extension moves your important date to October 15, 2025, but does not extend the important date to pay taxes owed.
  • The IRS processes returns in the order they are received, so filing early can mean a faster refund.
  • State tax important date usually match the federal important date of April 15, though a few states have different dates.

Why the IRS starts on January 27, not January 1

The IRS needs time to prepare its systems and to receive the documents that taxpayers need. Employers and financial institutions have until January 31 to send W-2 and 1099 forms to workers and investors. The IRS also receives copies of these forms and uses them to cross-check returns. If the IRS opened on January 1, most people would not have the documents they need to file accurately, and the IRS would not have received the employer and financial data needed to verify returns.

The January 27 start date also gives the IRS time to update its software and test its systems after the previous year ends. The agency processes millions of returns, and a system failure during filing season can delay refunds for hundreds of thousands of people. Starting a few weeks into the year reduces that risk.

What happens if you file before January 27

You can prepare your return and submit it to the IRS before January 27, but the IRS will not process it until after that date. Your return will be held in a queue. Once January 27 arrives, the IRS begins processing returns in the order they were received, so filing early does give you a place in line.

Many tax software companies and tax preparers allow you to file early. They submit your return to the IRS, and it waits. This can be useful if you want to lock in your filing date or if you are organized early. However, if you do not yet have your W-2 or 1099 forms, filing early means you are guessing at your income, which can lead to errors and a need to file an amended return later.

How filing an extension changes your important date

If you cannot file by April 15, you can request an automatic extension by filing Form 4868 with the IRS. An extension moves your filing important date to October 15, 2025. You do not need a reason to request an extension, and the IRS grants them automatically if you file the form on time.

An extension to file is not an extension to pay. If you owe taxes, they are due on April 15 regardless of whether you file an extension. If you do not pay by April 15, you owe interest and penalties on the unpaid amount, even if you file your return in October. The extension only delays when you must submit your return to the IRS, not when you must pay what you owe.

You can request an extension electronically through tax software, by mailing Form 4868 to the IRS, or by paying your estimated tax liability through the IRS website (which counts as an extension request). If you file an extension and later discover you overpaid, you will receive a refund after the IRS processes your return in October or later.

State tax important date and variations

Most states follow the federal important date of April 15, 2025. However, a few states have different dates. Some states tie their important date to the federal important date, so if the federal important date moves, theirs moves too. A small number of states have their own separate dates that do not change when the federal date changes.

If you live in a state with income tax, check your state's tax agency website for the exact important date. Some states also allow extensions, though the process and length of the extension may differ from the federal extension. If you file a federal extension but not a state extension, you may owe state penalties even though the federal important date is extended.

States without income tax (Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming) do not have a state income tax filing important date. If you live in one of these states, you only need to file a federal return.

When to expect your refund

The IRS processes returns in the order they are received. Early filers who submit complete, accurate returns in late January or early February may receive refunds within two to three weeks. Later filers may wait six weeks or longer, especially if the IRS needs to verify information or if your return is selected for review.

The IRS publishes a "Where's My Refund?" tool on its website where you can check the status of your return. You can check this tool 24 hours after you file electronically, or four weeks after you mail a paper return. The tool shows whether the IRS has received your return, is processing it, or has issued your refund.

Refunds are typically issued by direct deposit to your bank account, which is faster than a paper check. If you choose direct deposit when you file, you may receive your refund within a few days of the IRS approving your return. Paper checks take longer because they must be printed and mailed.

What to have ready before January 27

Gather your documents as soon as they arrive. You will need your W-2 from each employer, your 1099 forms for interest, dividends, capital gains, and self-employment income, and records of deductions if you itemize. If you received unemployment benefits, student loan interest statements, or education credits, collect those forms too.

If you are self-employed or own a business, organize your income and expense records. You will need to calculate your net profit or loss and may need to file Schedule C along with your 1040. If you made estimated tax payments during 2024, have those records available.

If you made charitable donations, paid mortgage interest, or paid state and local taxes, keep receipts or statements. These are deductible if you itemize, though many people use the standard deduction instead. Knowing which approach saves you more money requires having these documents on hand.

Frequently Asked Questions

Can I file my 2024 taxes before January 27?

You can prepare and submit your return before January 27, but the IRS will not process it until after that date. Your return will be held in a queue. Filing early does find your place in line, so you may receive your refund sooner than someone who files in March.

What if I miss the April 15 important date?

If you do not file by April 15 and did not request an extension, you owe a failure-to-file penalty. The penalty is usually 5% of the unpaid tax for each month your return is late, up to 25%. You also owe interest on any unpaid tax from April 15 onward. Filing late is better than not filing at all, so file as soon as you can.

Do I have to pay taxes by April 15 if I file an extension?

Yes. An extension to file does not extend the important date to pay. If you owe taxes, they are due on April 15. If you do not pay by then, you owe interest and penalties on the unpaid amount. You can estimate what you owe and pay it by April 15, then adjust when you file your return in October.

What if my W-2 or 1099 arrives after January 31?

Contact your employer or the financial institution that issued the form. They are required to send it by January 31, and a late form is their error. If you do not receive it by mid-February, you can file your return using your own records and amend it later when the form arrives. The IRS will cross-check your return against the form when it is received.

Is the April 15 important date different in 2025?

No. April 15, 2025 is a Tuesday, and that is the important date. The important date is always April 15 unless Congress passes a law changing it or the IRS announces an exception due to a disaster or emergency. The IRS has not announced any exception for 2025.