January 17, 2022
Candace J. Dixon
The IRS announced that tax season will start on Monday, January 24, 2022, when they will begin accepting and processing 2021 tax year returns.
This January 24 start date for individual tax return filers allows the IRS time to perform programming and testing critical to ensuring their systems run smoothly.
"Planning for the nation's filing season process is a massive undertaking, and IRS teams have been working non-stop these past several months to prepare," said IRS Commissioner Chuck Rettig. "The pandemic continues to create challenges, but the IRS reminds people there are important steps they can take to help ensure their tax return and refund don't face processing delays. Filing electronically with direct deposit and avoiding a paper tax return is more important than ever this year. And we urge extra attention to those who received an Economic Impact Payment or an advance Child Tax Credit last year. People should make sure they report the correct amount on their tax return to avoid delays."
April 18 Is Tax Filing Deadline for Most People
The deadline to submit 2021 tax returns or extensions to file and pay tax owed is Monday, April 18, 2022 for most people.
The due date is April 18 instead of April 15 because of the Emancipation Day holiday in Washington, D.C. Washington holidays impact tax deadlines the same way as federal holidays by law. People in Maine and Massachusetts have until April 19, 2022 because of the Patriots' Day holiday. People who request extensions have until Monday, October 17, 2022 to file.
People need to file 2021 tax returns even if they aren't normally required to file in order to claim a Recovery Rebate Credit for 2021 stimulus payments; to reconcile advance payments of the Child Tax Credit and get the second half of the credit. People who didn't get advance Child Tax Credit payments can claim the full credit by filing a tax return.
You Can Still File 2021 While Waiting for Previous Tax Returns to be Processed
The IRS is continuing to reduce the number of prior-year individual tax returns not fully processed. As of December 3, 2021, they had processed 169 million returns. All paper and electronic individual 2020 refund returns received prior to April 2021 have been processed as long as they didn't have errors or require further review. People won't usually need to wait for their 2020 return to be processed to file their 2021 tax returns; they can file when they're ready.
Key Information
People should use IRS online resources before calling them. Last season, as a result of COVID-era tax changes and other pandemic challenges, IRS phone systems received 145 million calls between January 1 - May 17, which was four times more than an average year. The IRS has other free options to help people, including free assistance at Volunteer Income Tax Assistance and Tax Counseling for the Elderly locations across the country. There are tips and resources on the IRS Get Ready page.
Refunds
Last year's average tax refund was over $2,800. 160 million individual tax returns are expected to be filed for the 2021 tax year, the vast majority of those coming before the April tax deadline. The IRS generally anticipates that most people will get their refund within 21 days of when they file electronically if they choose direct deposit and there are no issues with their return.
The IRS can't issue refunds involving the Earned Income Tax Credit or Additional Child Tax Credit before mid-February by law, although eligible people can still file their returns beginning January 24. The law provides this extra time to help the IRS stop fraudulent refunds from being issued.
Some returns might need manual review if IRS systems detect possible errors or missing information, or if there is suspected identity theft or fraud. Some situations require the IRS to correspond with peop le. This requires special handling by employees and may take the IRS more than the normal 21 days to issue a refund. In cases where the IRS can correct returns without corresponding, they will send explanations to people.
Free File Available January 14
IRS Free File will open January 14. Providers will accept completed returns and hold them until they can be filed electronically with the IRS. Many commercial tax preparation software companies and tax professionals will do the same. The Free File program lets people who made $73,000 or less in 2021 file their taxes electronically for free using software provided by commercial tax filing companies.
The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs also offer free basic tax return preparation to qualified individuals. Read more on tbe IRS' website.
Key Filing Season Dates
January 14: IRS Free File opens. People can begin filing returns through IRS Free File partners; tax returns will be transmitted to the IRS starting January 24. Tax software companies also are accepting tax filings in advance.
January 18: Due date for tax year 2021 fourth quarter estimated tax payment.
January 24: IRS begins 2022 tax season. Individual 2021 tax returns start being accepted and processing begins
January 28: Earned Income Tax Credit Awareness Day to raise awareness of valuable tax credits available to many people – including the option to use prior-year income to qualify.
April 18: Due date to file 2021 tax return or request extension and pay tax owed due to Emancipation Day holiday in Washington, D.C., even for those who live outside the area
April 19: Due date to file 2021 tax return or request extension and pay tax owed for those who live in MA or ME due to Patriots' Day holiday
October 17: Due date to file for those requesting an extension on their 2021 tax returns
Filing Season Tips
Follow these tips to avoid processing delays and speed up refunds:
Organize and gather 2021 tax records including Social Security numbers, Individual Taxpayer Identification Numbers, Adoption Taxpayer Identification Numbers, and this year's Identity Protection Personal Identification Numbers valid for 2022.
Set up or log into your IRS online account to access personal tax account information including balance and payments, and tax records including adjusted gross income.
Check the IRS website for the latest tax information, including reconciling advance payments of the Child Tax Credit or claiming a Recovery Rebate Credit for missing stimulus payments.
Use IRS Letter 6475, Your Third Economic Impact Payment and Letter 6419, 2021 Advance Child Tax Credit Information when preparing returns if you get them. The IRS began issuing them in December 2021 into late January, and both letters have information to help file accurate 2021 returns. You can also use your IRS online account to view Economic Impact Payment amounts, or the CTC Update Portal to check the amount of advance CTC payments received.
File as soon as you have everything needed to file a complete and accurate return. Most individuals file Form 1040 or 1040-SR once they receive their W-2's and other earnings information from their employers and other payers and issuers like state agencies. The IRS incorporated recent tax law changes into the forms and instructions, and shared the updates with partners who develop the tax software that individuals and tax professionals use. You can find the latest forms and instructions on the IRS website at IRS.gov/forms.
File electronically, use direct deposit with a bank account, prepaid debit card or mobile app, and provide the routing and account numbers for the fastest refund. You can find out how to open an account at an FDIC-Insured bank or through the National Credit Union Locator Tool.