The IRS has announced that the 2026 tax filing season will officially begin on January 26, 2026. The date marks when the IRS will begin accepting paper and electronic tax returns for returns filed by individuals.
The tax agency expects about 164 million individual tax returns to be filed by Tax Day, April 15, 2026. More than half of all tax returns are expected to be filed this year with the help of a tax professional.
Many software companies and tax preparers will accept tax returns before opening day. For clarity, that doesn’t mean that your tax return will be filed early (or that refunds will be issued early). The IRS will begin processing returns when the season officially opens.
Filing Deadline
The tax season filing deadline will be April 15, 2026.
Last Year’s Tax Filing Season
As of the end of the 2025 tax season (data through mid-October 2025), the IRS received over 163.5 million individual returns and processed approximately 163 million of them. The average refund amount was approximately $3,052.
2026 Tax Refunds
This year, the IRS expects to issue more than 9 out of 10 refunds in less than 21 days. Although the IRS issues most refunds in less than 21 days, the IRS cautions taxpayers not to rely on receiving a refund by a specific date, especially when making major purchases or paying bills. Some returns may require additional review and may take longer.
Due to changes under the One Big Beautiful Bill Act—combined with no adjustments to withholding tables—many taxpayers will expect a refund in the 2026 tax filing season.
But not all taxpayers will get big refunds quickly. The law requires the IRS to hold refunds tied to the Earned Income Tax Credit (EITC) and the Additional Child Tax Credit (ACTC) until mid-February. Remember that the rule applies to the entire refund—even the portion not associated with the EITC and ACTC. The hold allows the IRS to match information from forms W-2 and 1099 with data reported on tax returns—years ago, refunds could be issued before forms were matched, which increased the likelihood of fraud. The hold, combined with bank processing times and bank holidays, means taxpayers should begin receiving tax refunds around March 3, 2026, if they selected direct deposit and there are no other issues with their tax return.
You can check out Where’s My Refund? on IRS.gov or the IRS2Go mobile app for projected deposit dates.
Direct File
The IRS shut down Direct File, its free filing program, for 2026, but Free File, Fillable Forms, MilTax, and some private tools remain—if you know where to look. You can find out more here.
Free File
One free filing option is IRS Free File. Free File—available on the IRS Free File page on IRS.gov—allows taxpayers to choose from private-sector partners. Last year, there were eight private filing partners (1040Now, Drake (1040.com), ezTaxReturn.com, FileYourTaxes.com, On-Line Taxes, TaxAct, TaxHawk (FreeTaxUSA), and TaxSlayer). Participating partners for 2026 have not yet been announced.
Free File options are generally available if your Adjusted Gross Income (AGI, found on line 11 of your Form 1040) was $84,000 or less in 2024. Each IRS Free File trusted partner establishes its own eligibility criteria based on age, income, state residency, and military status.
Other Free Tax Filing Options
Additional free filing assistance is available, including the Volunteer Income Tax Assistance (VITA)/Tax Counseling for the Elderly (TCE) programs. You can find organizations in your community with IRS-certified volunteers who provide free tax help to eligible taxpayers, including seniors, people with disabilities, and those with limited English proficiency.
VITA and TCE sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other public locations. To find the nearest VITA or TCE site near you, use the VITA Locator Tool or call 1.800.906.9887.
Note that most TCE sites are operated by the AARP Foundation’s Tax Aide program. To locate the nearest AARP TCE Tax-Aide site between January and April, use the AARP Site Locator Tool or call 1.888.227.7669. The website doesn’t offer site location information right now but notes that it “is expected to be up and running by mid-January 2026.”
In addition to VITA sites, military families can also use MilTax, a free e-filing service. The service is available to service members, eligible family members, survivors, and recent veterans up to 365 days from their separation or retirement date. All active-duty and reserve Coast Guardsmen and families are also now eligible for Military OneSource services.
Online IRS Accounts
The IRS will continue to expand the functionality of the online account through the filing season. If you haven’t tried to access yours, trust me when I say it’s worth the few minutes to create an online account on irs.gov.
The online account allows you to view details from your most recent tax return, request an Identity Protection PIN, get account transcripts, sign tax forms like powers of attorney, view and edit language preferences and alternative media, and receive and view IRS electronic notices. You can also view, make, and cancel payments, as well as set up or change payment plans and check your balance.
Tax Professionals
Last year, more than half of taxpayers sought assistance from a tax professional to file their tax return. The IRS encourages you (as do I) to locate a trusted tax professional.
If you need help finding a tax professional, ask a friend or colleague for a referral (exactly as you would for any other professional service). You can also use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to locate someone near you.
Anyone can be a paid tax return preparer as long as they have an IRS Preparer Tax Identification Number (PTIN). However, tax return preparers have differing levels of skills, education and expertise.
(The IRS also has a list of recognized national tax associations to help you with your decision.)
One Big Beautiful Bill Act
Many provisions from the One Big Beautiful Bill Act (OBBBA), the new tax law, will take effect this filing season. These changes could affect deductions, credits, and other tax-related items—including timing since some forms or schedules may not yet be available— so review updated information before filing.
You can find more information on the new Schedule 1-A, which will be used to report new provisions, including those for tipped and overtime workers, here.
E-Filing Your Tax Returns
The IRS Free File program will begin accepting individual tax returns starting Friday, January 9 for qualified taxpayers. Taxpayers comfortable preparing their own taxes can use IRS Free File Fillable Forms starting Jan. 26, regardless of income. (For more on free filing options, click here.)
Business Tax Returns
Of course, this information applies to individual taxpayers.
The IRS has announced that it will begin accepting most business tax returns for the 2026 filing season (for Tax Year 2025 returns) a little earlier—on January 13, 2026.
What’s Next
We’re just getting started! Check back with Forbes for more tax filing season information. To keep it easy, I recommend that you subscribe to our free tax newsletter—that way, the information you need will land in your email inbox each Saturday morning.
(Author’s Note: Updated to reflect e-filing dates.)
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