Overview
The IRS expected more than 128.7 million individual returns. This article is retained for reference; the 2024 filing deadline has passed.
What has changed?
Not described in the IRS release.
Free File Guided Tax Software opened January 12, 2024 for taxpayers with 2023 AGI of $79,000 or less; Free File Fillable Forms began January 29. The IRS also expected the Direct File pilot to be widely available in mid-March 2024 to eligible taxpayers in participating states.
Who is affected?
Individual taxpayers filing 2023 returns in 2024.
When does it take effect?
Filing season opened January 29, 2024. Returns for tax year 2023 were due April 15, 2024 for most taxpayers (April 17 for residents of Maine and Massachusetts).
What this means for you
- Historical: applied to tax year 2023 returns.
- Extension filers had until October 15, 2024.
Recommended next steps
- See the Tax Calendar for current deadlines.
General educational guidance, not tax advice. Schedule a consultation to discuss your situation.
Important dates
- January 29, 20242024 filing season opened
- April 15, 2024Filing deadline for most taxpayers
- October 15, 2024Extended filing deadline

