Tax Filing Deadline, IRS Opens January 26, 2026—File Early And Get Your Refund By Mid-February
The IRS starts accepting 2025 tax returns on January 26, 2026, and the official tax filing deadline is April 15, 2026. The agency expects to receive approximately 164 million individual income tax returns this tax season, with most taxpayers filing electronically and receiving refunds within 21 days if they choose direct deposit.
Select taxpayers using IRS Free File with adjusted gross income under $89,000 could start submitting returns as early as January 9, 2026, though the IRS won’t begin processing until January 26. Treasury Secretary Scott Bessent announced Americans “may see the largest tax refunds of their lives” due to tax provisions from the One Big Beautiful Bill Act signed in July 2025, potentially saving families between $11,000 and $20,000 according to estimates.
This affects you if you’re planning to file your 2025 taxes and want your refund quickly. Understanding these dates could mean getting your refund weeks earlier—those who file electronically on January 26 with direct deposit can expect refunds by mid-February, while paper filers or those waiting until April face significantly longer delays.
When the IRS Starts Accepting 2025 Tax Returns
The IRS Opens January 26, 2026
The IRS officially begins accepting and processing 2025 tax returns on Monday, January 26, 2026. This is the first day the agency’s e-file system opens for the tax season. The opening date aligns with previous years—the IRS opened January 27, 2025, and January 29, 2024.
You cannot file before January 26 unless you qualify for the special IRS Free File early submission starting January 9, 2026, which is only available to taxpayers with adjusted gross income of $89,000 or less. Even if you submit through Free File on January 9, the IRS won’t process your return until January 26. Most tax software providers like TurboTax and H&R Block allow you to prepare your return early and automatically submit it when the IRS opens.
Why the IRS Doesn’t Accept Returns on January 1st
The IRS needs time after the calendar year ends to update its systems with new tax laws, prepare forms for the latest tax code changes, test processing systems, and coordinate with tax software companies. For 2026, the IRS updated systems to incorporate provisions from the One Big Beautiful Bill Act, including new deductions for seniors and tipped workers, expanded child tax credits, and Trump accounts (IRAs for eligible children born 2025-2028).
Paper returns can technically be mailed anytime, but the IRS won’t process them until tax season officially opens January 26. There’s no advantage to mailing earlier—your return sits unopened until processing begins.
What the Official Tax Filing Deadline Is
Taxes Are Due April 15, 2026
The federal tax filing deadline for 2026 is Tuesday, April 15, 2026. This is the date by which you must file your 2025 tax return and pay any taxes owed. April 15 typically serves as the deadline unless it falls on a weekend or holiday, in which case the deadline moves to the next business day. Since April 15, 2026 falls on a Tuesday, the deadline remains April 15.
“Postmarked by April 15” means if you’re mailing a paper return, the envelope must have a postmark date of April 15, 2026 or earlier from the U.S. Postal Service. The deadline follows Eastern Time—you must mail your return or submit electronically by 11:59 p.m. ET on April 15.
Special Deadlines for Some Taxpayers
Military personnel serving in combat zones or qualified hazardous duty areas receive automatic filing extensions, typically 180 days after leaving the combat zone. U.S. citizens and resident aliens living abroad get an automatic 2-month extension until June 15, 2026 to file, though any taxes owed are still due April 15 to avoid interest charges.
Most state tax filing deadlines align with the federal April 15 deadline, but some states differ. Check your state’s tax authority website to confirm. States like Delaware and Iowa sometimes have different deadlines.
Key Dates You Need to Know
Complete 2026 Tax Season Timeline
January 9, 2026: IRS Free File opens for qualified taxpayers with AGI under $89,000—submissions held until January 26.
January 26, 2026: IRS officially opens tax season and begins accepting and processing all 2025 tax returns electronically and by mail.
January 31, 2026: Employers must provide W-2 forms to employees. Financial institutions must send 1099 forms for interest, dividends, and contract income.
Mid-February 2026: Earliest refunds expected for taxpayers who filed electronically on January 26 with direct deposit.
Late February-Early March 2026: First refunds issued for returns claiming Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC)—federal law requires the IRS to hold these refunds until mid-February to prevent fraud.
April 15, 2026: Federal tax filing deadline. Deadline to pay taxes owed. Deadline to file Form 4868 for automatic 6-month extension. Final day to contribute to IRA or HSA for tax year 2025.
October 15, 2026: Extended filing deadline if you filed Form 4868 by April 15—note that extensions give you more time to file, not more time to pay.
Estimated Tax Payment Deadlines for Self-Employed
If you’re self-employed, a freelancer, or earn income without withholding, you must make quarterly estimated tax payments: April 15, 2026 (Q1 2026), June 15, 2026 (Q2 2026), September 15, 2026 (Q3 2026), and January 15, 2027 (Q4 2026).
What You Must Know
Why Filing Early Matters
Filing as soon as the IRS opens on January 26 provides significant advantages. You’ll receive your refund faster—the IRS issues refunds within 21 days for electronically filed returns with direct deposit, meaning early filers get money by mid-February versus waiting until May if you file in April.
Early filing beats identity thieves who file fraudulent returns using stolen Social Security numbers. Once a return is filed under your SSN, you can’t file another—if a criminal files first, you face months of delays proving your identity and getting your legitimate refund. Filing early locks in your claim.
If you owe taxes, filing early gives you until April 15 to pay, providing time to save money or arrange payment plans. You avoid last-minute stress, software crashes from millions filing simultaneously on April 14-15, and rushing which causes errors.
Common Mistakes That Cost You Money
Don’t file before you have all your tax documents. Employers must send W-2s by January 31, but corrections and additional 1099 forms often arrive in February. Filing with incomplete information requires filing an amended return later, delaying your refund by months.
Missing the April 15 deadline without requesting an extension triggers harsh penalties. The failure-to-file penalty is 5% of unpaid taxes per month up to a maximum 25%—far worse than the failure-to-pay penalty of 0.5% per month. If you can’t file by April 15, always request an extension using Form 4868.
Critical mistake: confusing extension to file with extension to pay. Form 4868 gives you until October 15 to file your return but does NOT extend the payment deadline. You must still pay estimated taxes by April 15 to avoid penalties and interest. Extensions are automatic, free, and don’t increase audit risk—use them when needed.
Not keeping copies of filed returns and supporting documents for at least 3 years is a mistake if you’re audited. Assuming state and federal deadlines are identical without checking your state’s requirements can result in late state filing penalties.
Recent Tax Changes for 2025 Returns
The One Big Beautiful Bill Act signed July 4, 2025 includes major changes affecting 2025 tax returns filed in 2026. New provisions include exemptions on overtime pay and tip income for eligible workers, expanded child tax credit amounts, a new $4,000 senior deduction for taxpayers over 65, Trump accounts (Roth-style IRAs for children born 2025-2028 with $1,000 government contribution), and extensions of provisions from Trump’s first-term Tax Cuts and Jobs Act.
Standard deduction amounts increased for inflation: $15,000 for single filers, $30,000 for married filing jointly. Tax brackets also adjusted upward for inflation. New reporting requirements exist for digital assets, cryptocurrency transactions, and gig economy income from platforms like Uber, DoorDash, and Airbnb.
The IRS has 25% fewer workers than 2025 due to workforce reductions, potentially affecting processing times and customer service despite updated systems.
What to Do Next
How to Prepare Before the IRS Opens
Gather all tax documents before filing. Employers must send W-2 forms by January 31, 2026 showing wages and withholding. Financial institutions send 1099 forms for interest (1099-INT), dividends (1099-DIV), and contract income (1099-NEC). Don’t file until you receive everything.
Collect other documentation: mortgage interest statements (Form 1098), student loan interest statements, healthcare coverage forms (Form 1095), charitable donation receipts if itemizing, and business expense records if self-employed. Review last year’s return to ensure you don’t miss recurring deductions or credits.
Choose your filing method. IRS Free File provides free tax software if your AGI is $89,000 or less. IRS Free File Fillable Forms work for any income level but require more tax knowledge. Commercial tax software like TurboTax or H&R Block offers guided preparation. Hiring a CPA or enrolled agent helps with complex situations. Consider VITA (Volunteer Income Tax Assistance) for free preparation if you qualify based on income.
How to File Your Taxes on Time
Wait until you receive all tax documents—don’t rush to file on January 26 if you’re missing forms. Select reputable tax software or a qualified professional. Enter all income accurately from your W-2s, 1099s, and other forms. Claim all deductions and credits you’re eligible for including the Earned Income Tax Credit, Child Tax Credit, education credits, and retirement contribution deductions.
Review everything carefully before submitting. E-file for fastest processing and immediate confirmation your return was received. Choose direct deposit for your refund—the IRS deposits refunds within 21 days of acceptance for e-filed returns. Paper checks take 4-6 weeks longer.
Keep copies of your filed return and all supporting documents for at least 3 years in case of audit. Track your refund status using the IRS “Where’s My Refund?” tool at IRS.gov or through the IRS2Go mobile app, updated once daily overnight.
Pay any taxes owed by April 15 even if you file an extension. You can set up a payment plan with the IRS if you can’t pay in full—short-term plans (120 days or less) have no setup fee.
What to Do If You Need More Time
Extensions give you 6 more months to file, moving your deadline from April 15 to October 15, 2026. File Form 4868 electronically through tax software, IRS Free File, or by mail. Extensions are automatic—the IRS doesn’t require explanations or approve requests. Simply file Form 4868 by April 15.
Extensions do NOT extend your time to pay taxes owed. You must still pay estimated taxes by April 15 to avoid late-payment penalties of 0.5% per month and interest charges on unpaid balances. Estimate what you owe using last year’s tax liability or current year income.
Extensions make sense when you have complex tax situations requiring professional help, are missing documents needed to file accurately, experienced major life changes like marriage or business sale requiring careful planning, or need more time to find additional deductions and credits.
Frequently Asked Questions
When does the IRS start accepting tax returns in 2026?
The IRS begins accepting 2025 tax returns on January 26, 2026. This is when the agency’s e-file system opens and processing begins. Qualified taxpayers with AGI under $89,000 can submit through IRS Free File starting January 9, but returns aren’t processed until January 26.
What is the tax filing deadline for 2026?
The federal tax filing deadline is Tuesday, April 15, 2026. This is the date by which you must file your 2025 tax return and pay any taxes owed. If you file Form 4868 for an extension, your deadline moves to October 15, 2026.
Can I file my taxes in January 2026?
Yes, you can file as soon as the IRS opens on January 26, 2026, if you have all your tax documents. Employers must send W-2s by January 31, so you may need to wait a few days. Filing early means getting your refund by mid-February.
When will I get my tax refund if I file early?
The IRS issues refunds within 21 days for electronically filed returns with direct deposit. If you file on January 26, expect your refund by mid-February. Returns claiming EITC or ACTC face mandatory delays until late February or early March due to fraud prevention requirements.
What happens if I miss the April tax deadline?
Missing the deadline without filing an extension triggers a failure-to-file penalty of 5% of unpaid taxes per month (maximum 25%) plus a failure-to-pay penalty of 0.5% per month, plus interest. File Form 4868 by April 15 to avoid the harsh failure-to-file penalty even if you can’t pay.
Do I have to file state and federal taxes on the same day?
Most states align with the federal April 15 deadline, but not all. Check your state tax authority website for specific deadlines. You can file state and federal returns separately on different days, though most tax software files both simultaneously.
How do I get a tax extension?
File Form 4868 electronically through tax software, IRS Free File, or by mail before April 15. Extensions are automatic and free—no explanation needed. This gives you until October 15 to file, but you must still pay estimated taxes by April 15.
Last Updated: January 13, 2026 — We keep this current with the latest legal developments.
💡 Pro Tip: File as soon as you have all your documents—don’t wait for the April 15 deadline. Early filers who e-file on January 26 with direct deposit receive refunds by mid-February, avoiding the rush and protecting against identity theft. Set up direct deposit to get your refund weeks faster than paper checks.
Legal Disclaimer: This article provides general information about tax filing deadlines and IRS procedures for educational purposes only. Tax laws change, and deadlines may vary based on individual circumstances. AllAboutLawyer.com doesn’t provide tax preparation services or represent taxpayers before the IRS. For specific tax advice about your situation, consult a qualified tax professional, CPA, or enrolled agent. Information is based on official IRS announcements and publications current as of January 13, 2026.
File Your Taxes:
- IRS official website: IRS.gov
- IRS Free File: IRS.gov/FreeFile
- Where’s My Refund: IRS.gov/Refunds
- Form 4868 (Extension): IRS.gov/Form4868
Stay informed, stay protected. — AllAboutLawyer.com
About the Author
Sarah Klein, JD, is a former civil litigation attorney with over a decade of experience in contract disputes, small claims, and neighbor conflicts. At All About Lawyer, she writes clear, practical guides to help people understand their civil legal rights and confidently handle everyday legal issues.
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