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

The Internal Revenue Service opens its filing season each year on a set date, and for the 2025 tax year, that date is Monday, January 27, 2025. This is when the IRS systems go live to receive returns for income earned during 2024. If you file before this date, the IRS will reject your return — the software will not let it through, and you will have to resubmit it after January 27.

The filing season runs from January 27 through April 15, 2025 (the tax important date). You do not have to wait until January 27 to prepare your return or gather documents. Many people file within the first few weeks of the season because they want their refund sooner, and because tax software is ready to go as soon as the IRS opens.

If you use a tax professional — a CPA, enrolled agent, or tax preparer — they can prepare your return before January 27, but they cannot file it with the IRS until the season opens. Some preparers will hold completed returns and file them automatically on January 27 or shortly after.

Key Takeaways

  • The IRS will not accept any 2025 tax returns before January 27, 2025, regardless of which software or preparer you use.
  • You can gather documents, organize records, and prepare your return before January 27, but filing will be rejected if you try to submit it early.
  • Tax refunds typically arrive within 21 days of the IRS accepting your return, so filing in early February may get you money by late February or early March.
  • If you file on paper, the IRS processes returns more slowly than e-filed returns, and you should mail it well before April 15 to avoid delays.

What you need to do before January 27

Start gathering documents now, even though you cannot file yet. The IRS will not move the start date, so the best use of your time is to have everything ready to file on or shortly after January 27.

Collect your W-2 forms from all employers (you should receive these by January 31). If you are self-employed or have freelance income, gather records of all payments received — bank statements, payment apps like PayPal or Stripe, invoices, or 1099 forms from clients. If you received unemployment benefits, look for your 1099-U form. If you have investment income, mortgage interest, student loan interest, or charitable donations, gather those documents too.

If you have a dependent child, have their Social Security number ready. If you received a child tax credit payment in 2024, you will have a letter showing how much. If you received stimulus payments or other refundable credits, gather that documentation.

Set up your tax software account now if you plan to file electronically. Most major platforms (TurboTax, H&R Block, TaxAct, FreeTaxUSA, and others) allow you to create an account and enter information before the filing season opens. You just cannot submit the return until January 27.

How refunds work once you file

The IRS typically processes an e-filed return and issues a refund within 21 days of accepting it. If you file on January 27 or 28, you could see a refund by mid-February. If you file in early April, you might not receive it until May.

The 21-day timeline assumes your return is straightforward — no math errors, no missing information, and no fraud flags. If the IRS needs to verify something (such as income reported on a W-2 that does not match what you reported), the process takes longer.

You can check the status of your refund using the IRS "Where's My Refund?" tool on IRS.gov, which updates once per day. Do not call the IRS or your tax software company asking about your refund before 21 days have passed; the tool is the only real-time source.

Paper returns take much longer than e-filed returns

If you mail a paper return instead of filing electronically, the IRS processes it by hand, and the timeline is much slower. A paper return can take 6 to 8 weeks to process, sometimes longer. If you mail your return in April, you may not receive a refund until June or July.

The IRS also has a backlog of paper returns from prior years, so processing times vary. If you must file on paper, mail it as early as possible — ideally in late January or February — to avoid the April rush.

Mail your paper return to the address listed in the tax form instructions for your state. Do not mail it to a local IRS office; use the address provided in the Form 1040 instructions or on the IRS website.

What happens if you miss the April 15 important date

If you do not file by April 15, 2025, you will owe a failure-to-file penalty on top of any taxes owed. The penalty is usually 5 percent of the unpaid tax for each month (or part of a month) that the return is late, up to 25 percent total.

If you cannot file by April 15, you can request an automatic extension from the IRS. Filing Form 4868 (process for Automatic Extension of Time to File U.S. Individual Income Tax Return) gives you until October 15, 2025 to file. You can file this form electronically through tax software, or mail it to the IRS. The extension gives you more time to file, but it does not extend the time to pay taxes owed — if you owe money, you should pay it by April 15 to avoid interest and penalties.

If you are owed a refund, there is no penalty for filing late, but you will not receive your refund until you file. The IRS will not send you money you are owed unless you submit a return.

Free filing options available when the season opens

The IRS Free File program allows people who earn below a certain income threshold to file federal returns at no cost using brand-name tax software. The income limit changes each year; for 2024 returns, it was $79,000 for most filers. The 2025 limit will be announced closer to January 27.

Free File is available only through the IRS website (IRS.gov/freefile). You cannot access it through the tax software company's regular website — you must go through the IRS link. If you do not use the IRS link, you will be charged a fee.

If your income is above the Free File threshold, you can still file for free using IRS Free File Fillable Forms, which are blank electronic versions of paper tax forms. These require more tax knowledge than guided software, but they cost nothing.

State returns and when they open

Most states open their tax filing systems on the same day as the IRS or shortly after. Some states do not have an income tax (including Florida, Texas, Wyoming, and others), so you only file federal. If your state has income tax, check your state revenue department's website in late January to confirm the exact opening date.

Many tax software platforms file both federal and state returns at the same time, so you do not have to wait for the state system to open separately. However, some states process returns on their own schedule, and a state refund may arrive weeks after your federal refund.

If you live in one state but earned income in another (for example, you work in New Jersey but live in Pennsylvania), you may need to file returns in both states. Your tax software will guide you through this, or a tax preparer can handle it.

Frequently Asked Questions

Can I file my 2025 return before January 27?

No. The IRS will reject any return submitted before January 27, 2025, regardless of which software or tax preparer you use. You can prepare your return and have all documents ready, but the IRS systems will not accept it until the filing season opens.

How long does it take to get a refund if I file in late January?

The IRS typically issues refunds within 21 days of accepting an e-filed return. If you file on January 27 or 28, you could receive your refund by mid-February. If you file on paper, allow 6 to 8 weeks or longer.

What if I owe taxes instead of getting a refund?

You can still file as soon as January 27. You will owe the taxes by April 15, 2025. You can pay in full, set up a payment plan with the IRS, or request an extension to file (though this does not extend the payment important date). Interest and penalties explore to unpaid taxes after April 15.

Do I need to wait for my W-2 to arrive before I file?

Employers must send W-2 forms by January 31, so most arrive by late January. If your W-2 is delayed, you can file using an estimate of your income and amend the return later when the W-2 arrives. However, it is safer to wait for the actual W-2 to avoid errors.

Can my tax preparer file my return before January 27?

Your tax preparer can prepare your return before January 27, but they cannot file it with the IRS until the season opens. Many preparers will file your return automatically on January 27 or shortly after, so you do not have to do anything — just make sure they have all your documents by mid-January.