When does IRS start accepting US tax returns?

Answer

The IRS typically begins accepting U.S. tax returns in late January each year. This allows time for necessary system updates and ensures taxpayers have received all required documentation before filing.

Internal Revenue Service (IRS)
Last Updated:May 14, 2026

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Key Dates for Filing US Tax Returns

The Internal Revenue Service (IRS) generally opens the tax filing season and begins accepting individual income tax returns in late January. While the tax year concludes on December 31st, the IRS needs time to finalize programming and test its systems to ensure accuracy before processing millions of returns.

This delay allows employers and financial institutions to issue necessary tax forms, such as W-2s and 1099s, which taxpayers need to accurately complete their returns. Filing too early without all required documents can lead to errors and processing delays. For the 2024 tax season (for the 2023 tax year), the IRS began accepting returns on January 29, 2024. The exact date for future years is usually announced in December or early January.

Important Considerations and Deadlines

While the IRS opens for filing in late January, the official tax deadline for most individual income tax returns is typically April 15th. If April 15th falls on a weekend or holiday, the deadline shifts to the next business day. Taxpayers can file for an extension, which generally grants an additional six months to file, pushing the deadline to mid-October. However, an extension to file is not an extension to pay; estimated taxes are still due by the original April deadline.

Preparing for the US Tax Season

  1. Gather all necessary documents, including W-2s, 1099s, and other income statements.

  2. Collect records for any deductions or credits you plan to claim, such as charitable contributions or medical expenses.

  3. Choose your filing method: e-file through tax software, a tax professional, or IRS Free File if eligible.

  4. Review your previous year's tax return as a reference for consistent information and potential changes.

  5. Consider making estimated tax payments throughout the year if you have income not subject to withholding.

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