IRS Sets Jan. 26 as Start Date for 2026 Tax Filing Season

The deadline to file and pay any taxes owed is April 15, 2026.
Published: 1/9/2026, 4:32:53 PM EST
IRS Sets Jan. 26 as Start Date for 2026 Tax Filing Season
The Internal Revenue Service building is viewed in Washington, on April 18, 2018. (Jim Watson/AFP via Getty Images)

The Internal Revenue Service (IRS) has announced the official start date for the 2026 tax filing season.

The federal agency on Thursday said it will begin accepting and processing individual federal income returns for the 2025 tax year on Jan. 26.

The deadline to file and pay any taxes owed remains April 15, 2026.

Taxpayers who need additional time can request a six-month extension, giving them until Oct. 15, 2026, to submit their returns without penalties. However, any amount owed must still be paid by the April due date to avoid interest and late-payment fees.

The IRS said it expects to receive roughly 164 million individual returns this year, similar to last year's figure, with most being filed electronically.

During the 2025 tax season, the agency received nearly 166 million returns and issued more than $328 billion in refunds. The average refund amount was $3,167.

Refunds are typically issued in less than three weeks for taxpayers who do opt to file electronically, but can take longer if a return requires correction or additional review. Refunds for mailed returns can take up to six weeks.

Some changes may impact tax refunds, including life events such as buying a home or losing a job, which may establish eligibility for certain tax benefits.

"Other circumstances, such as getting married or divorced, welcoming a child or experiencing the death of a spouse or a dependent you claim, could also affect your tax benefit eligibility and filing status," the IRS said. "These changes could mean you qualify for tax credits like the Education Credits, Child Tax Credit/Additional Child Tax Credit (CTC/ACTC), the Earned Income Tax Credit (EITC), the Child and Dependent Care Credit and Credit for Other Dependents (ODC)."
The agency is encouraging taxpayers to get a head start on submitting their 2025 returns, directing them to the agency's online "Get Ready" section, which provides tips, checklists, and updates to help prepare for the 2026 tax season.

"The Internal Revenue Service is ready to help taxpayers meet their tax filing and payment obligations during the 2026 filing season," IRS CEO Frank Bisignano said Thursday.

"As always, the IRS workforce remains vigilant and dedicated to their mission to serve the American taxpaying public. At the same time, IRS information systems have been updated to incorporate the new tax laws and are ready to efficiently and effectively process taxpayer returns during the filing season."

The IRS noted that several provisions of the "One, Big, Beautiful Bill," a comprehensive tax law signed by President Donald Trump in July 2025, could affect federal taxes, credits, and deductions this year.

The law introduced several new tax breaks, such as a $12,500 deduction for qualified tip income and an additional $6,000 deduction for eligible seniors.