When Does the U.S. Tax Season Start? A Comprehensive Guide to Deadlines and Key Considerations

When Is Tax Season in the United States? A Comprehensive Guide to Deadlines and Key Considerations

Each year, tax season is an important period for millions of American taxpayers. Understanding the specific timeline, procedures, and key points related to filing taxes not only helps avoid penalties and delays but also enables individuals to complete their tax returns more efficiently.

Basic Timeline for Tax Filing

In the United States, the individual income tax filing season typically begins in late January and continues until around April 15, which is the federal tax deadline for most taxpayers. For example, the tax filing deadline for 2025 is Monday, April 15. If a taxpayer chooses to mail a paper return, it must be postmarked on or before this date. For electronic submissions, the return must be uploaded by midnight on the same day. It's worth noting that if April 15 falls on a weekend or public holiday, the deadline is automatically extended to the next business day. State tax deadlines often align with the federal deadline, although there are exceptions. Taxpayers should check the official website of their state’s tax authority for exact dates.

Why Does Tax Season Start in Late January?

Although the filing deadline is in mid-April, the official tax season usually begins in late January. This is because the Internal Revenue Service IRS needs time to update its systems and prepare to accept new tax data for the year. During this period, many employers issue W-2 forms-used to report wages and tax withholdings-to employees, while financial institutions send out 1099 forms for investment income or other non-wage earnings. Taxpayers or their tax professionals can accurately complete the return only after receiving these essential documents.

In 2025, the situation remains largely unchanged. According to information from the IRS website, the agency officially opened its individual tax filing system on January 29, slightly earlier than previous years, aiming to address delays caused by pandemic-related staffing shortages in recent years.

Difference Between Filing Extension and Payment Deadline

For those unable to file by April 15, taxpayers can request an extension by submitting Form 4868. This grants additional time to file, extending the deadline to October 15. However, it’s important to understand that this extension applies only to the filing of the return-not the payment of taxes owed. Even with an extension, taxpayers should estimate and pay any taxes due by April 15 to avoid interest and penalties.

Methods and Tools for Tax Filing

With the acceleration of digital transformation, more Americans are opting for electronic filing e-file. This method is efficient, reduces errors, and expedites refund processing. According to IRS statistics, over 90% of individual taxpayers used e-file in 2025.

The IRS also offers Free File, a service providing free online tax software through major platforms such as TurboTax and HR Block for eligible taxpayers. This initiative significantly benefits middleand low-income individuals.

Special Filing Situations

Certain groups face different requirements. For instance, U.S. citizens working abroad generally receive an automatic extension until June 15, although they are still expected to file and pay taxes on time. Self-employed individuals, landlords, and investors must carefully track their income sources and report accordingly.

In recent years, the IRS has increasingly focused on cryptocurrency taxation. In 2025, the IRS made it clear that taxpayers holding or transacting in digital assets must answer related questions on their tax returns and accurately report any gains. This policy reflects the IRS’s growing oversight of emerging economic activities.

Conclusion

In summary, the U.S. tax season typically kicks off in late January, with the standard filing deadline falling on April 15. Whether you're a first-time filer or an experienced taxpayer, it’s crucial to stay updated with the latest guidance from the IRS, plan ahead, and ensure timely and compliant submission of your tax return.