The nation’s 2026 tax filing season officially opens today, January 26, as the Internal Revenue Service began accepting federal income tax returns for the 2025 tax year. The start of filing comes with several changes tied to newly enacted tax provisions that could affect deductions, credits, and refunds for millions of Americans.
Taxpayers have until Wednesday, April 15, 2026, to file their returns and pay any taxes owed. The IRS expects to receive about 164 million individual income tax returns this year, with the majority submitted electronically.
This filing season reflects the first full implementation of provisions in the One Big Beautiful Bill, which introduced a series of tax changes aimed at working families and seniors. According to the IRS, agency systems and forms have been updated to account for the new law.
Acting IRS Commissioner Scott Bessent said the agency has been preparing for months to incorporate the changes following the bill’s passage, noting that the goal is to deliver a smooth filing season while supporting economic growth for households and businesses. IRS Chief Executive Officer Frank Bisignano said the agency is ready to assist taxpayers and efficiently process returns using updated information systems.
The IRS is encouraging taxpayers to use IRS.gov, which offers tools and resources before, during and after filing. Among the notable updates this year is a new Schedule 1-A, which taxpayers will use to claim recently enacted deductions, including those related to tips, overtime pay, car loan interest and an enhanced deduction for seniors.
Taxpayers can also access their IRS Individual Online Account to review balances due, payments made or scheduled, and prior tax records. The agency continues to urge taxpayers to set up a bank account if they do not already have one, as direct deposit remains the fastest way to receive refunds and paper checks are being phased out under an executive order modernizing federal payments.
Parents and guardians now have the option to enroll children in a newly created Trump Account, a type of individual retirement account. Additional information about eligibility and setup is available through a dedicated federal website.
The IRS also reminded taxpayers to understand reporting requirements tied to Forms 1099-K and 1099-DA. These forms relate to income from payment apps, online marketplaces and digital asset transactions. All taxable income must be reported, even if a taxpayer does not receive one of these forms.
Refund tracking through the “Where’s My Refund?” tool is typically available about 24 hours after an electronic filing or four weeks after mailing a paper return.
To help prevent problems, the IRS is advising taxpayers to stay alert to tax scams, carefully choose qualified tax preparers, and rely on IRS guidance when seeking help. Those needing in-person assistance can make appointments at local Taxpayer Assistance Centers.
Several free filing options are available, including IRS Free File, Fillable Forms, the Department of Defense’s MilTax program for eligible service members and veterans, and IRS-certified volunteer programs offering basic tax preparation to qualifying individuals.
Source: IRS.gov