The earliest you can file depends on the tax year and whether you’re filing a calendar-year or fiscal-year return, plus any state requirements. Here’s the general guidance for the United States in recent years:
- Federal filing window: For calendar-year filers, the IRS typically begins accepting and processing returns in late January of the following year and the official due date is around April 15. If you file for an extension, you can push the filing deadline to October 15, but any tax owed is still due on the original deadline. Early returns are allowed as soon as the IRS opens e-filing for the year, which is usually in late January. If you’re a calendar-year filer and you’re filing your 2025 return, the IRS would start accepting in early 2026, with the usual April 15, 2026 filing deadline for most filers. If you’re using a fiscal year, deadlines shift according to your fiscal year end.
- State and local deadlines: States can differ from the federal schedule. Some states start accepting returns around the same time as the IRS, while others have their own timelines and extension rules.
Key points to determine your personal earliest date:
- If you’re filing a calendar-year federal return: you can file as soon as the IRS begins accepting returns for that year (typically late January of the following year). For 2025 tax year, that would be in 2026.
- If you’re extending your filing: you can file Form 4868 to request an extension, which gives additional time to file but not to pay any tax due.
- If you’re filing as a business (partnership, S-corp, etc.) or on a fiscal year, verify the exact due date for your entity type and year.
Practical steps:
- Gather W-2s, 1099s, and other income documents; collect deduction and credit records (mortgage interest, charitable contributions, education credits, etc.).
- Check your state’s department of revenue website for any state-specific filing windows and extension rules.
- If possible, file early to speed up refunds or reduce the impact of identity theft concerns.
If you’d like, share whether you’re filing as an individual calendar-year filer or for a business/fiscal year, and your state, and I can tailor the exact dates and extension options for your situation.
