The IRS typically opens the federal tax filing season in late January, announcing the exact start date each year. Once the IRS begins accepting electronically filed returns, taxpayers can submit their federal income tax returns for the prior year. Filing early can reduce exposure to refund delays and identity-related fraud, and helps you meet deadlines with less last-minute pressure.
When does the IRS start accepting e-filed returns?
Each year the IRS announces an official opening date for the filing season — usually in the third or fourth week of January. The IRS publishes this date through its newsroom at irs.gov. Before that date, tax software may allow you to prepare and hold your return, but the IRS will not process it until the season opens.
Individual federal income tax returns are generally due in mid-April. The IRS sets the exact due date each year; when mid-April falls on a weekend or a legal holiday, the deadline shifts to the next business day. Check irs.gov for the current year's deadline.
What documents should you gather before filing?
Collecting your paperwork before you sit down to file makes the process faster and reduces errors. Common documents include:
- Income statements — W-2s from employers, 1099 forms for contract work, interest, dividends, retirement distributions, and other income sources
- Health coverage documentation — Form 1095-A if you purchased coverage through a Marketplace; Forms 1095-B or 1095-C if provided by your insurer or employer
- Prior-year return — useful for reference, and needed if you use last year's adjusted gross income (AGI) to verify your identity when e-filing
- Social Security numbers — for yourself, your spouse, and any dependents
- Bank account information — routing and account numbers if you want direct deposit of a refund
- Records of deductible expenses — mortgage interest statements (Form 1098), records of charitable contributions, student loan interest, and other deductions you intend to claim
Employers and financial institutions are required to send most tax documents by early February. If a document has not arrived, contact the issuer before filing.
Why does filing early matter?
It can reduce identity fraud risk
Tax-related identity fraud occurs when a fraudster uses your Social Security number to file a return and claim a refund before you do. Filing as soon as you have your documents in hand reduces the window during which a fraudster can act first. The IRS and the Federal Trade Commission recommend early filing as one of the most effective individual steps you can take to protect yourself.
It speeds up any refund you are owed
The IRS issues most refunds for electronically filed returns within 21 days when there are no issues flagged for review. Paper-filed returns take significantly longer. The sooner you file, the sooner the clock starts.
It gives you time to address problems
If the IRS needs additional information or flags an issue on your return, early filing leaves time to respond before the mid-April deadline. Last-minute filers have far less room to maneuver.
E-file versus paper filing
| Method | Typical processing time | Acknowledgment |
|---|---|---|
| E-file with direct deposit | Within 21 days (no issues) | IRS confirms receipt within 24-48 hours |
| E-file with mailed check | Several weeks longer than direct deposit | IRS confirms receipt within 24-48 hours |
| Paper return with direct deposit | 4 weeks or more | No automated acknowledgment |
| Paper return with mailed check | 4 weeks or more | No automated acknowledgment |
The IRS strongly encourages e-filing. It is faster, more accurate (software catches many math errors automatically), and produces a confirmation that your return was received.
What if you need more time?
If you cannot file by the mid-April deadline, the IRS offers an automatic six-month extension of the filing deadline when you request it by the original due date. An extension gives you more time to file your return, not more time to pay any tax owed. If you expect to owe, you are still required to estimate and pay by the original deadline to avoid interest and potential penalties. A tax professional can help you estimate your liability before the deadline.
Where to get help
Tax matters can be straightforward or complex depending on your situation. If you have questions about your filing requirements, a verified tax professional can review your circumstances and provide guidance specific to you. Find a tax professional.
Sources
Internal Revenue Service — irs.gov