IRS announces opening of 2026 filing season

The Internal Revenue Service (IRS) has announced that the 2026 filing season will officially open on Monday, Jan. 26, 2026. This date marks the start of electronic filing for most individual tax returns for the 2025 tax year. As in prior years, the IRS will begin accepting and processing returns that day, including those filed electronically and by mail.

For tax professionals, the opening of filing season sets the pace for the months ahead. With new One Big Beautiful Bill Act (OBBBA) tax law provisions taking effect and continued emphasis on electronic filing, early preparation remains the key to a smooth season for both practitioners and clients.

Individual tax return filing season opens Jan. 26

Beginning Jan. 26, the IRS will accept electronically, or paper filed individual Forms 1040 and 1040-SR. The April 15, 2026, deadline remains unchanged for most individual taxpayers.

If you choose to mail your return, be aware that recent changes in USPS processing mean the postmark date may not always reflect the day you drop off your return, especially if using a collection box or mailing late in the day. 

The IRS continues to encourage electronic filing combined with direct deposit, noting that this remains the fastest and most reliable way for taxpayers to receive refunds. Tax professionals should remind clients that early filing helps reduce the risk of identity theft-related refund delays and allows time to resolve documentation issues before the April deadline. Additionally, tax professionals should inform clients that, beginning with 2025 tax returns filed in 2026, the IRS is phasing out paper refund checks for individual taxpayers. 

As always, practitioners should caution clients not to file a return until all required tax documents are received. Forms W-2, 1099-NEC, 1099-INT, 1099-DIV and other information returns must be accurate before a tax return is submitted. Filing too early with incomplete information can result in amended returns, delayed refunds and additional compliance work later in the season.

Business tax returns and key deadlines

Business filers will also see the IRS open its systems on Jan. 13, 2026, at 9 a.m. ET, with specific forms becoming available for filing through the Modernized e-File (MeF) system on Jan. 18, 2026. Key deadlines remain familiar:

• Partnerships and S corporations generally must file by March 16, 2026, since March 15 falls on a Sunday.
• C corporations using a calendar year must file by April 15, 2026.

Extensions continue to be available for business returns; however, tax professionals should emphasize that an extension to file does not extend the time to pay any tax due. All payments must be made by the original due date to avoid interest and penalties.

With pass-through entities still under close IRS scrutiny, accurate reporting of income, deductions, and partner or shareholder information remains critical. Schedule K-1 accuracy and timely delivery to owners should be a priority early in the season to avoid bottlenecks for individual returns. Additionally, business filers should note that, beginning Jan. 18, 2026, the IRS will accept electronic filings for Form 1042, Form 1120-H, Form 709, Form 709-NA, and Form 1041 through the MeF system.

New tax law provisions take effect

The 2026 filing season reflects the first full year of implementation for several provisions under OBBBA. These changes may affect federal taxes, credits and deductions for both individuals and businesses.

While not every taxpayer will be impacted, tax professionals should review the new provisions carefully and assess how they apply to their client base. Of particular note is the new Schedule 1-A (Form 1040), Additional Deductions. Planning conversations early in the filing season can help manage expectations and identify opportunities or limitations under the new rules.

As with any major legislation, interpretation and IRS guidance will continue to evolve. Staying current with IRS releases, notices and frequently asked questions (FAQs) will be essential throughout the season.

Modernized e-File system readiness

The IRS continues to rely heavily on its Modernized e-File (MeF) system for processing business and individual tax returns. Practitioners can monitor system availability and form acceptance through the IRS Modernized e-File status page, which provides up-to-date information on which forms are open for electronic filing and whether any outages are scheduled.

This resource is especially useful during the first weeks of tax season, when not all business forms may be available for filing immediately. Checking MeF status before transmitting returns can help avoid rejected filings and unnecessary delays.

Tax software providers typically coordinate closely with IRS MeF updates, but tax pros should still confirm readiness, particularly for less common forms or complex business returns.

Online tools and IRS resources 

The IRS continues to expand and promote its online tools for both taxpayers and professionals. Accounts for taxpayers and tax professionals remain central to accessing transcripts, verifying payments and resolving account issues. Encouraging clients to set up or maintain IRS online accounts can save time later in the season, especially when questions arise about estimated payments, prior-year balances or notices.

For tax professionals, IRS resources such as the Tax Pro Account, e-Services and secure messaging options remain essential tools during filing season. Familiarity with these systems can significantly reduce response times when issues arise.