When Is the Earliest You Can File Taxes?
The earliest you can file taxes depends on both the official processing timeline and when you receive the information needed to prepare your return.
Many people look forward to filing their taxes for an anticipated refund, which leads to the question of how early the process can begin. While the calendar year ends on December 31, the tax filing season does not commence on January 1. The Internal Revenue Service (IRS) establishes an official start date each year for when it will begin accepting returns.
The Official IRS Filing Season Start Date
The IRS officially begins accepting and processing tax returns on a specific date, announced in early January. For the 2025 filing season, which covers income earned in the 2024 tax year, the start date is Monday, January 27, 2025. This date marks when both electronic and paper returns will begin to be processed. The IRS uses this time to update its systems and finalize forms.
A common misconception is that filing on January 1st is possible, but IRS systems are not prepared to handle returns at that time. The agency needs this preparation window to ensure its technology is ready for the tens of millions of returns it expects to receive. Taxpayers can find the official start date each year by visiting the newsroom section of the IRS website, which provides the most current information and press releases regarding the upcoming tax season.
The IRS has stated that for most taxpayers who file electronically and choose direct deposit, refunds should be issued within 21 days of the return being accepted, provided there are no issues. This timeline begins from the official start date, not from when a taxpayer might prepare their return.
Required Documents and Their Arrival Dates
Even if a taxpayer is ready to file, they cannot complete an accurate return without the necessary income-reporting documents. Federal law requires employers and other payers to send these forms by a specific deadline. This practical constraint is the main reason taxpayers cannot file their returns in early January.
The most common document is Form W-2, Wage and Tax Statement, which employers must send to their employees. Businesses that pay independent contractors at least $600 during the year must issue Form 1099-NEC, Nonemployee Compensation. Other forms include Form 1099-INT for interest income, Form 1099-DIV for dividends, and Form 1099-MISC for miscellaneous income.
The legal deadline for issuers to mail these forms to taxpayers is January 31. While some may arrive earlier, taxpayers should expect to receive all their necessary documents by the first week of February. Attempting to file before receiving every required form can lead to an inaccurate return, requiring an amendment and potentially delaying any refund.
Preparing a Return Before the Official Start Date
A distinction exists between preparing a tax return and officially filing it. Many tax software companies allow users to prepare their returns as soon as they have their required documents, even before the IRS’s official start date. This feature lets filers get a head start by inputting their information and seeing a preliminary calculation of their refund or tax owed.
Once the return is complete, the tax software will hold it securely and automatically transmit the prepared return to the IRS once the agency’s electronic filing systems open. This process places the return in the queue to be processed when the season begins, but it does not result in it being processed before the official start date.
For those who file by mail, sending a paper return to the IRS before the start date offers no advantage. The IRS will not process these returns until the filing season officially commences. Therefore, the processing of a tax return is tied directly to the official start date.