Tax season is a significant time of year for individuals and businesses alike. It’s the period when taxpayers report their earnings, claim deductions or credits, and determine how much they owe—or are owed—by the Internal Revenue Service (IRS). Whether you’re a first-time filer or a seasoned taxpayer, knowing when tax filing starts in the U.S. is essential for avoiding penalties, maximizing refunds, and staying compliant with federal laws.
In this guide, we’ll walk through the official tax filing start date, when you should prepare your documents, how early you can submit returns, and what to keep in mind for the 2025 tax season (for tax year 2024).
When Does Tax Filing Season Officially Start?
Each year, the IRS sets an official date when it begins accepting and processing federal tax returns. Typically, tax season begins in the last week of January. For example, in recent years, the IRS has opened e-filing portals around January 23–27, though the exact date may vary depending on system updates, legal changes, and government operations.
For the 2025 tax season, which covers income earned in 2024, the IRS is expected to begin accepting individual tax returns starting in late January 2025. The official date is usually announced a few weeks prior on the IRS website and through major financial news outlets.
While you may prepare your taxes before this date—especially with software or a tax preparer—you can’t submit them to the IRS until the official start.
What Happens Before Tax Filing Opens?
Although tax filing doesn’t start until late January, important steps happen before then. Employers are required to send out W-2 forms by January 31, and businesses issuing 1099s must do so by the same date. These forms report your earnings and any tax already withheld during the year.
In preparation, you should begin gathering your financial documents:
● W-2s from employers
● 1099s for contract work, investments, or bank interest
● Mortgage interest statements
● Student loan interest forms
● Charitable donation receipts
● Health insurance documents (if applicable)
Having these documents early allows you to prepare your return in advance and submit it as soon as the IRS opens e-filing.
Early Filing vs. Waiting Until April
Filing your taxes early comes with several benefits. If you’re expecting a refund, submitting your return as soon as the IRS begins processing typically results in a faster payout. Early filers also reduce their risk of identity theft and fraud, since once your return is filed, it locks your Social Security Number (SSN) into the IRS system for the year.
However, if you owe taxes, filing early doesn’t mean you have to pay immediately. You can file as early as January but delay payment until the official tax deadline in April, giving you more time to plan.
Waiting until the last minute, on the other hand, often leads to rushed errors, misfiled paperwork, and penalties if deadlines are missed. Procrastination can also delay refunds or cause issues if corrections are needed.
What Is the Tax Filing Deadline?
For individuals, the federal tax filing deadline is usually April 15. However, if April 15 falls on a weekend or federal holiday, the deadline is extended to the next business day.
In 2025, April 15 falls on a Tuesday, so it is expected to remain the official due date for filing your 2024 federal income taxes.
If you need more time, you can file Form 4868 to request a six-month extension, pushing the deadline to October 15. However, it’s critical to understand that this extension applies to filing, not payment. Any taxes owed must still be paid by the April deadline to avoid penalties and interest.
When Do State Tax Returns Start?
While this article focuses on federal tax filing, each state with an income tax has its own filing schedule. Fortunately, most states align with the IRS, allowing you to file state returns as early as the federal start date in January.
Some states may offer their own online filing portals and separate deadlines, especially for estimated payments, property tax credits, or business income. It’s always best to check with your state’s department of revenue or tax authority for specific dates.
What About Amended Returns or Late Filings?
If you need to file a correction to a previous year’s return, you’ll use Form 1040-X, which can be filed anytime during the year. However, filing amended returns still follows processing timelines that vary based on IRS workload and system updates.
For those filing late, there are consequences. If you miss the April deadline and owe taxes, you may be charged penalties and interest unless you filed for an extension. Failing to file at all can result in additional fines and loss of refund eligibility if you delay more than three years.
For example, if you didn’t file your 2022 tax return and are eligible for a refund, you must file it by April 2025 to claim it. After that, the IRS may not issue the refund.
How Soon Can I Expect My Tax Refund?
If you file electronically and choose direct deposit, most refunds are issued within 21 days of the IRS accepting your return. Some returns take longer to process, especially if they involve:
● Earned Income Tax Credit (EITC)
● Additional Child Tax Credit (ACTC)
● Identity verification
● Paper filings
The IRS provides refund status updates via the “Where’s My Refund?” tool on its website, typically within 24 hours of e-filing or 4 weeks of mailing a return.
Paper returns or errors in your return (e.g., wrong Social Security Number, mismatched income, incorrect bank account info) can significantly delay your refund.
Conclusion
Knowing when tax filing starts in the U.S. is more than just a date on the calendar—it’s your signal to begin preparing for one of the most important financial obligations of the year. Tax season typically kicks off in late January and runs through mid-April, with key deadlines for employers, taxpayers, and the IRS.
By understanding when to expect tax forms, how to prepare your return, and the benefits of early filing, you can make informed decisions that save you time and money. Whether you’re anticipating a refund or planning to pay, the earlier you begin organizing, the smoother your filing experience will be.
Tax season doesn’t have to be stressful. With the right knowledge and preparation, it can be an opportunity to reclaim overpaid taxes, plan future deductions, and stay ahead of the financial curve.
FAQs
When does the IRS begin accepting tax returns?
The IRS typically opens tax filing season in late January, usually between January 23 and 27. The exact date is announced each year on the IRS website.
Can I prepare my tax return before the IRS starts accepting them?
Yes. You can use tax software or a preparer to complete your return in advance and submit it as soon as the IRS begins processing.
What if I miss the April 15 deadline?
You can file for a six-month extension using Form 4868, but you must still pay any taxes owed by April 15 to avoid penalties.
Do all states start filing at the same time?
Most states that require income tax filing open around the same time as the IRS. Check with your state’s tax authority for exact details.
How long does it take to get my refund?
Most e-filed returns with direct deposit are processed within 21 days. Paper filings and errors may take longer.
