When Does Tax Season Begin? Key Dates and Filing Information

Tax season is when individuals and businesses file their tax returns for the previous year. Missing deadlines can result in penalties, while filing early may lead to faster refunds. Understanding key dates helps taxpayers stay compliant and avoid last-minute stress.

Each year, tax agencies announce specific timelines for filing. Knowing when to submit a return and what documents are required ensures a smoother process.

Typical Filing Start Period

The IRS typically begins accepting tax returns in late January. For the 2025 tax season, this is expected to be January 27. Taxpayers can file electronically or by mail, though processing times vary.

E-filing is the preferred method for most, offering faster processing and quicker refunds. The IRS Free File program, available to those earning $79,000 or less in 2024, provides free guided tax preparation software. However, refunds involving the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) are held until mid-February due to anti-fraud measures under the PATH Act.

State tax agencies generally follow the IRS timeline but may have different deadlines for state-specific credits or deductions. Some states adjust deadlines based on local holidays or administrative factors. Checking with state tax authorities ensures compliance.

Updated Timelines from Regulators

The IRS occasionally adjusts tax deadlines due to legislative changes, administrative decisions, or external disruptions. In federally declared disaster areas, taxpayers may receive extended deadlines to file and pay taxes. These extensions vary by location and severity, with details available on the IRS disaster relief page.

Legislative updates can also impact filing timelines. In past years, tax law changes, such as those under the Tax Cuts and Jobs Act or pandemic-related relief measures, have led to delays. While no major federal tax law changes have been announced for the 2024 tax year, taxpayers should monitor IRS updates.

Some states set different deadlines for estimated tax payments or state-specific deductions. Massachusetts and Maine often have later filing deadlines due to Patriots’ Day. States with their own earned income tax credits or small business incentives may require additional processing time, leading to separate due dates for certain returns or refunds.

Early Submission Options

Although the IRS does not begin processing returns until late January, taxpayers can prepare them in advance. Major tax software providers, including TurboTax, H&R Block, and TaxSlayer, allow users to complete returns early and submit automatically when the IRS begins accepting filings.

Employers, financial institutions, and government agencies must issue tax documents like W-2s and 1099s by January 31, but many make them available earlier online. Checking payroll platforms or bank statements in early January can help taxpayers gather necessary information ahead of time. Those with investment income should monitor brokerage accounts for 1099-B and 1099-DIV forms, as financial firms sometimes issue corrected versions later in the season.

Filing early also helps prevent tax-related identity theft, where fraudsters use stolen personal information to submit fraudulent returns. The IRS Identity Protection PIN (IP PIN) program provides an extra layer of security by issuing a unique six-digit code to eligible taxpayers.

Extended Filing Period

Taxpayers who cannot meet the standard deadline can request an automatic six-month extension, moving the due date to October 15. However, this extension only applies to filing—not to paying taxes owed. Any outstanding balance must still be paid by the original deadline, typically April 15, to avoid penalties and interest. Late payment penalties accrue at 0.5% of the unpaid tax per month, up to 25%, while interest compounds daily based on the federal short-term rate plus 3%.

Businesses and self-employed individuals operating as partnerships or S corporations must file by March 15 but can request a six-month extension to September 15. C corporations may have different deadlines depending on their fiscal year-end. U.S. citizens living abroad automatically receive a two-month filing extension to June 15 but must still pay any taxes owed by April 15 to avoid interest charges.

Documents to Prepare

Gathering required documents before filing helps ensure accuracy and prevents delays. Missing or incorrect information can lead to processing issues, audits, or amended returns. The documents needed depend on income sources, deductions, and credits.

Income-related documents include W-2s for employees and 1099-NEC or 1099-K forms for freelancers and independent contractors. Investors need 1099-B for capital gains, 1099-DIV for dividends, and 1099-INT for interest income. Rental property owners should compile records of rental income and deductible expenses, such as mortgage interest and property taxes, often found on Form 1098. Those receiving Social Security benefits, unemployment compensation, or retirement distributions should look for SSA-1099, 1099-G, or 1099-R, respectively.

Deduction and credit documentation is essential for maximizing tax savings. Homeowners need Form 1098 for mortgage interest deductions, while students or parents paying tuition require Form 1098-T to claim education credits. Medical expenses exceeding 7.5% of adjusted gross income may be deductible, requiring receipts and insurance statements. Charitable contributions must be supported by donation receipts, and those claiming the Child and Dependent Care Credit need records of daycare expenses, including the provider’s tax identification number. Taxpayers who made estimated tax payments or received state tax refunds should reference Form 1040-ES and 1099-G to ensure accurate reporting.