When Can I File My 2024 Taxes With the IRS?

The 2025 tax season, for filing taxes related to the 2024 calendar year, involves specific timelines and documentation from the Internal Revenue Service (IRS). This process includes knowing when the IRS officially starts accepting returns, what paperwork is needed beforehand, and the deadlines for filing and payment. Following these dates helps ensure a smooth filing process and avoids potential penalties.

Official IRS Tax Season Start Date for 2025

The IRS will announce the official start of the 2025 tax season, which is expected to be in late January 2025. This is the first day the agency will begin accepting and processing federal tax returns for the 2024 tax year. On this date, the electronic filing systems officially open to receive returns. The IRS anticipates processing millions of individual tax returns during this period.

Many taxpayers can prepare their returns before the official start date using tax preparation software or by consulting a tax professional. These services will collect a filer’s information and hold the completed return until the IRS systems go live. Once the IRS begins accepting returns, the software provider submits the prepared documents electronically.

The IRS Free File program, a partnership between the IRS and several tax software companies, will open in January 2025. This service provides free guided tax software to any taxpayer with an Adjusted Gross Income (AGI) under a certain threshold, which the IRS updates each year. For those with an income above that threshold, the program offers Free File Fillable Forms, which are electronic versions of paper IRS forms. The IRS Direct File program is also a permanent option for eligible taxpayers in certain states to file their federal returns directly with the IRS at no cost.

Required Documents to File Your Return

Before you can file your tax return, you must gather all necessary financial documents. The ability to file is contingent upon receiving these forms from employers, financial institutions, and other payers. Attempting to file before you have all required documents can lead to an inaccurate return, requiring an amendment and delaying any expected refund.

The most common tax form is Form W-2, Wage and Tax Statement, which employers must send to employees by January 31. Other forms, also required to be sent by the end of January, include:

• Form 1099-NEC, Nonemployee Compensation, from each client that paid an independent contractor $600 or more.
• Form 1099-INT for interest income.
• Form 1099-DIV for dividends.
• Form 1099-G for government payments like unemployment compensation.

Beyond income statements, you will need other information to complete your return accurately. This includes the Social Security numbers and dates of birth for yourself, your spouse, and any dependents. If you intend to have a refund sent via direct deposit, you will need your bank account number and routing number.

Important 2025 Tax Filing Deadlines

The deadline for most taxpayers to file their 2024 federal income tax return is Tuesday, April 15, 2025. This is also the deadline to pay any tax owed to the government. Taxpayers residing in Maine or Massachusetts will have a later deadline due to local holidays.

If you cannot file your return by the April deadline, you can request an automatic six-month extension by submitting Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This form must be submitted by the April 15 deadline and provides until October 15, 2025, to file.

An extension to file is not an extension to pay. Any taxes you estimate you will owe are still due on the original April 15, 2025, deadline. If you filed for an extension but did not pay your tax liability by that date, you may be subject to penalties and interest on the outstanding amount. The failure-to-pay penalty is 0.5% of the unpaid taxes for each month the taxes remain unpaid, up to 25%.