The IRS will begin accepting and processing 2025 individual income tax returns on January 26. This start date closely mirrors last year’s filing season, even though the agency has experienced significant staffing reductions.
Below are answers to some of the most common questions individuals have as the 2025 tax filing season approaches.
When Is My 2025 Tax Return Due?
Standard filing deadline
For most individual taxpayers, the deadline to file a 2025 federal income tax return — or request an extension — is April 15.
Extended deadline for certain taxpayers
Individuals who live outside the United States and Puerto Rico, or who are serving in the military outside those locations, generally have until June 15 to file.
When Should I Receive My 2025 W-2s and 1099s?
Form delivery deadlines
To complete your tax return, you’ll need all applicable Forms W-2 and 1099. Employers must provide 2025 W-2s to employees, and businesses must issue most 1099s, by February 2.
Although these forms are typically due by January 31, that date falls on a Saturday this year. As a result, the deadline shifts to the next business day — Monday, February 2.
What to do if forms are missing
If you haven’t received a required form by the deadline, contact the employer or payer that should have issued it. Keep in mind that February 2 is the postmark deadline for mailed forms, so delivery may take several additional days.
Are There Advantages to Filing Early?
Faster refunds
One of the main benefits of filing early is receiving your refund sooner. The IRS expects to issue most refunds within 21 days of filing, as it has in recent years.
Potential delays
That said, reduced IRS staffing and other processing factors could slow refunds this season. The IRS advises taxpayers not to rely on refunds arriving by a specific date, especially when planning major purchases or bill payments.
How Does Filing Early Reduce Tax Identity Theft Risk?
Protecting your personal information
Tax identity theft occurs when someone uses your personal data — such as your Social Security number — to file a fraudulent return and claim a refund.
Why early filing helps
Because the IRS processes returns on a first-come, first-served basis, filing early makes it much harder for criminals to submit a false return using your identity once your legitimate return is already on file.
How Does the Paper Refund Check Phaseout Affect Me?
Shift to electronic refunds
Under Executive Order 14247, the IRS is phasing out paper refund checks. For the 2025 tax year, taxpayers will be asked to provide banking information so refunds can be issued via direct deposit or electronic funds transfer (EFT).
Options for taxpayers without bank accounts
Taxpayers who don’t have traditional bank accounts may still use alternatives such as prepaid debit cards, digital wallets, or qualify for limited exceptions.
Benefits of electronic refunds
Electronic refunds are typically faster and reduce the risk of checks being lost, stolen, or returned as undeliverable.
If I File Early and Owe Tax, Do I Have to Pay Right Away?
Payment deadline remains April 15
Filing early doesn’t change the payment deadline. Any tax owed for 2025 is still due by April 15.
Penalties and interest considerations
If you didn’t pay enough through withholding or estimated payments during the year, penalties and interest may apply. Paying before April 15 can help reduce those additional charges.
What If I Can’t Pay My Tax Bill in Full by April 15?
File on time, even if you can’t pay
Even if you can’t pay the full amount owed, it’s important to file your return on time or request an extension. Failure-to-file penalties are typically higher than failure-to-pay penalties.
Minimizing penalties
Pay as much as you can by April 15 to reduce interest and penalties. You can then apply for an IRS installment payment plan to pay the remaining balance over time.
When Can I File for a Tax Extension?
Automatic extension eligibility
Most taxpayers qualify for an automatic extension until October 15. You don’t need to provide a reason, but you must file Form 4868 by April 15 to avoid failure-to-file penalties.
Important reminder
An extension gives you more time to file — not more time to pay. Any estimated tax owed should still be paid by April 15 to limit penalties and interest.
What Should I Do Next?
Get professional support
If you have additional questions or are ready to begin preparing your 2025 tax return, contact us. We can help ensure your return is filed accurately, on time, and that you take advantage of all available tax breaks.
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