The 2026 US tax season is approaching, and taxpayers are already preparing for important deadlines and filing requirements.
Traditionally, the IRS begins processing individual returns in late January, often in the final full week of the month, such as between January 23 and January 29. While the Internal Revenue Service (IRS) has not yet announced the date for accepting 2025 tax returns, historical trends provide a clear expectation for when the filing window will open.
What is the federal filing deadline?
The federal filing deadline for most taxpayers remains April 15, 2026. This is the last day to submit a complete Form 1040 and pay any tax owed without incurring penalties or interest. Taxpayers who miss this date may request an extension by the same deadline, which would give them until October 15, 2026 to file their return. However, an extension to file is not an extension to pay, any taxes owed must still be remitted by April 15 to avoid late-payment penalties, according to the IRS’ official website.
For individuals with income that isn’t subject to withholding, such as self-employment income, the final estimated tax payment for 2025 is due earlier, by January 15, 2026. Employers and financial institutions are required to provide essential forms like W-2s and 1099s by January 31, giving taxpayers the documentation they need to prepare their returns.
Are there any new changes?
Recent legislation has brought noteworthy changes that will affect many filers this season. The “One Big Beautiful Bill” Act, a major tax law passed in 2025, introduced new provisions including tax treatments of tips and overtime pay and expanded deductions for senior citizens.
Additionally, people who receive payments through platforms like Venmo or PayPal for business purposes may receive a Form 1099-K if they exceeded both a gross payment threshold and transaction count during the year.
What has the IRS recommended for faster refunds?
The IRS strongly encourages electronic filing with direct deposit for the fastest refunds. Most electronically filed returns with direct deposit are processed and refunded within about 21 days, while paper returns can take significantly longer. Taxpayers qualifying for the IRS Free File program – generally those earning under a set income threshold – can prepare and submit their returns at no federal tax preparation cost.