Taxpayers can submit their 2024 tax returns beginning this week, according to the IRS, with those affected by disasters potentially having more time to file.

“[The IRS] opened the 2025 tax filing season today and is accepting and processing federal individual tax year 2024 returns,” the agency said in a Jan. 27 statement.

The agency stated that it had received “millions of tax returns from across the nation for processing” early on the morning of Jan. 27.

“The IRS expects more than 140 million individual tax returns for tax year 2024 to be filed ahead of the Tuesday, April 15 federal deadline,” the agency stated.

“Taxpayers residing in a federally declared disaster area may have additional time to file and pay federal taxes,” the IRS stated. For instance, the agency extended various tax filing deadlines falling between Jan. 7 and Oct. 15 for victims of the California wildfires to Oct. 15. This includes the April 15 deadline for filing tax year 2024 returns.

Similarly, it announced several other filing and payment deadline extensions, which are listed on its website.

The IRS offers an Interactive Tax Assistant tool to provide people with answers to several tax law questions.

“Based on input, it can determine a taxpayer’s filing status, if a person should file a tax return, if someone can be claimed as a dependent, if a type of income is taxable, if a filer is eligible to claim a credit, or if an expense can be deducted,” the agency stated.

The IRS outlined multiple options available this year. IRS Free File offers free tax filing for people with incomes of $84,000 or less last year, while IRS Direct File has been expanded to 25 states this tax season.

IRS Free File is provided by the agency in partnership with tax service providers, and IRS Direct File is offered by the IRS directly.

The Volunteer Income Tax Assistance program is a free filing option for taxpayers with disabilities, incomes lower than $67,000, or whose preferred language is not English. Qualified individuals receive free basic income tax return preparation together with electronic filing from volunteers certified by the IRS.

Taxpayers ages 60 and older can use the Tax Counseling for the Elderly program, which specializes in issues such as retirement and pensions that are unique to this age group.

As for refunds, the IRS stated that taxpayers should not expect Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC) refunds before mid-February.

“The IRS expects most EITC/ACTC related refunds to be available in taxpayer bank accounts or on debit cards by March 3 if they chose direct deposit and there are no other issues with their tax return,” the agency stated.

‘Ghost Preparers,’ IRS Hiring Freeze

The federal agency advised taxpayers who need help to “use a trusted tax pro to avoid potential scams and schemes.”

It specifically warned about “ghost preparers,” who vanish after filing the client’s return.

“These preparers can charge a large percentage fee of the refund or even steal the entire tax refund,” the IRS stated. “After the tax return is prepared, these ‘ghost preparers’ can simply disappear, leaving well-meaning taxpayers to deal with the consequences.”

The agency advised people to be wary of preparers who claim that they can secure larger refunds and to avoid tax professionals who set fees based on a percentage of refunds.

“Ensure you use a preparer with a PTIN [preparer tax identification number]. Paid tax return preparers must have a PTIN to prepare all or substantially all of a tax return,” the IRS stated. “Use a reputable tax professional who enters his or her PTIN on the tax return, signs the tax return, and provides you a copy of the return.”

The 2025 filing season begins with a new administration in the White House. President Donald Trump has issued numerous executive orders, with many concerning changes related to federal agencies. On Jan. 25, Trump said he has halted all new hires at the IRS.

“They hired—were trying to hire—88,000 new workers to go with you, and we’re in the process of developing a plan to either terminate all of them or maybe we move them to the border,” he said during a speech in Nevada.

Earlier this month, Rep. Earl L. “Buddy” Carter (R-Ga.) introduced H.R. 25, the Fair Tax Act, which seeks to abolish the current tax code, eliminating corporate and personal income taxes, payroll taxes, and gift taxes, among others.

Instead of these taxes, the bill would institute a single national consumption tax.