The 2026 tax filing season will open on Jan. 26, the IRS announced on Thursday.
This year, several new tax provisions included in the One Big Beautiful Bill Act, which was signed into law by President Donald Trump on July 4, 2025, take effect, which could impact federal taxes, credits, and deductions.
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Taxpayers have until Wednesday, April 15, to file their 2025 tax returns and pay any tax due. The IRS expects to receive about 164 million individual income tax returns this year, with most taxpayers filing electronically.
IRS.gov has online tools and resources taxpayers can use before, during, and after filing their federal tax return.
Many millions of Americans will jump on the Jan. 26 opening date because it means they’ll receive a tax refund sooner. For the average American, this year’s refund is expected to be larger than last year’s—by $300 to $1,000 by some estimates.
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“President Trump is committed to the taxpayers of this country and improving upon the successful tax filing season in 2025,” Scott Bessent, U.S. Treasury secretary and acting commissioner of the IRS, said in a statement. “Prior to the passage of the One Big Beautiful Bill, which delivered working families tax cuts, Treasury and IRS were diligently preparing to update forms and processes for the benefit of hardworking Americans, and I am confident in our ability to deliver results and drive growth for businesses and consumers alike.”
“The Internal Revenue Service is ready to help taxpayers meet their tax filing and payment obligations during the 2026 filing season,” added IRS CEO Frank Bisignano. “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.”
In a media release, the IRS highlighted the following online tools, forms, and other resources taxpayers should be aware of for this upcoming filing season:
- IRS individual online account: Taxpayers can access their individual online account information, including balance due, payments made or scheduled, tax records, and more.
- New Schedule 1-A: Taxpayers will use the new Schedule 1-A to claim recently enacted tax deductions, such as no tax on tips, no tax on overtime, no tax on car loan interest, and/or the enhanced deduction for seniors.
- Enroll in a Trump account: Parents, guardians, and other authorized individuals can establish a new type of individual retirement account for their children. To learn more, visit trumpaccounts.gov.
- Open a bank account: The IRS strongly encourages taxpayers to establish a bank account to receive their tax refunds via direct deposit because the agency is phasing out paper tax refund checks due to the executive order, Modernizing Payments To and From America’s Bank Account.
- Forms 1099-K and 1099-DA: Taxpayers should visit IRS.gov and learn what to do if they receive either of these forms. Form 1099-K, Payment Card and Third Party Network Transactions, is used to report payments received from credit cards, payments apps and online marketplaces. Form 1099-DA, Digital Assets, is used to report digital asset proceeds from broker transactions. Taxpayers must report all taxable income on their federal tax returns, even if they don’t receive either form.
- Where’s My Refund?: Refund status information is generally available around 24 hours after e-filing a current-year return, or four weeks after filing a paper return.
- Be aware of tax scams and fraud: Taxpayers can learn how to prevent, report, and recover from tax scams and tax-related identity theft on IRS.gov.
- Choose a tax preparer: Taxpayers should review IRS guidance for choosing a tax professional, including tips on choosing a reputable preparer and how to avoid unethical preparers.
- Taxpayer assistance centers: Taxpayers should make IRS.gov their first stop to get help. If taxpayers can’t resolve their issue online, they can get help by making an appointment to visit a taxpayer assistance center.
- IRS Free File and Fillable Forms: The IRS Free File program will begin accepting individual tax returns starting Jan. 9 for qualified taxpayers. Taxpayers comfortable preparing their own taxes can use IRS Free File Fillable Forms beginning Jan. 26, regardless of income.
- MilTax: Military members and some veterans can use the Department of Defense program, MilTax, for free return preparation and e-filing software.
- IRS-certified volunteers: The Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs offer no-cost, basic tax preparation to qualified individuals.
Last year’s tax filing season started one day later than this year’s will.
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