The Internal Revenue Service (IRS) has set the start date for the 2026 tax filing season, giving millions of Americans a clear timeline to file their 2025 federal tax returns and maximize potential refunds. The agency will begin accepting and processing tax returns on Monday, January 26, 2026, after several milestones that allow early preparation and filing throughout January.
Filing early can help taxpayers claim refunds sooner, avoid last-minute stress, and reduce errors due to rushed submissions. With several tax law changes taking effect for the 2025 tax year, savvy filers will benefit from understanding not just when they can file, but how to prepare to claim every credit and deduction they’re entitled to.
IRS Announces First Day to File Your Taxes in 2026
For most taxpayers, the IRS tax season runs from late January to mid-April, with the traditional deadline to file or request an extension on April 15, 2026. The 2026 season covers income earned during the 2025 tax year, which includes wages, retirement income, investment earnings, and business profits.
In addition to providing the opening date, the IRS and tax professionals emphasize preparation ahead of time, such as gathering income documents like W-2 and 1099 forms, so individuals can file quickly once the system opens. Filers who prepare early are often among the first to receive refunds, especially those using direct deposit.
When You Can File in 2026?
Here are the key filing dates and milestones for the 2026 tax season:
| Event | Date (2026) | Details |
|---|---|---|
| IRS Free File Opens | January 9 | Eligible taxpayers can begin preparing and filing electronically for free using IRS Free File software. |
| Start of Filing Season | January 26 | IRS begins accepting and processing 2025 federal tax returns. |
| Tax Filing Deadline | April 15 | Deadline to file or request an extension. |
| Extension Deadline | October 15 | Final deadline for taxpayers who filed Form 4868 for an extension. |
Before January 26, many tax software providers will allow you to prepare and submit your return ahead of time. These systems will hold your return and automatically transmit it to the IRS once the official start of the filing season arrives. This way, you can file early even if key documents like W-2s arrive late from employers.
IRS Free File and Early Preparation
The IRS Free File program opened January 9, 2026, allowing eligible taxpayers typically those with an adjusted gross income (AGI) of $89,000 or less to prepare and submit their federal tax returns online at no cost. This provides a valuable head start to taxpayers, especially those who want to file early and potentially receive their refunds sooner.
Free File uses secure, guided software from IRS partner providers so filers can complete their return step by step. Many participants also offer free state tax return filing, depending on the taxpayer’s residence.
Why Filing Early Can Help You Get a Bigger Refund?
1. Faster Refunds: Early filers are often eligible to receive refunds sooner than those who wait until March or April, particularly if they choose direct deposit. Most refunds are issued within about 21 days of IRS acceptance.
2. Better Accuracy: Filing early gives you time to correct errors, obtain missing documents, and consult a tax professional if needed, reducing the risk of costly mistakes or processing delays.
3. Tax Law Changes: The 2025 tax year includes several new tax law provisions that may affect deductions, credits, and taxable income. Filing early and carefully reviewing changes such as updates from the One Big Beautiful Bill Act, helps ensure you don’t miss opportunities to maximize your refund.
Expert Insight & Commentary
Katrena Mays, CPA and Tax Educator, says:
“Filing as soon as the IRS opens can help get your refund earlier, but it’s important to make sure you’ve gathered all income documents and understood new tax law changes. Early filing doesn’t guarantee a larger refund, but it does improve your chances of claiming all credits you’re eligible for.”
Ethan Jacobs, Senior Tax Analyst, adds:
“Using IRS Free File or reputable e-file software early helps taxpayers identify potential errors before submission. Late-file rushes often lead to overlooked deductions or misplaced documents.”
Impact and Implications
The official opening of the 2026 tax season on January 26 means that nearly 164 million taxpayers will begin submitting returns for processing. The IRS has projected most returns will be filed electronically and processed quickly if accurately completed.
With potential tax law changes affecting deductions, overtime pay treatment, and other key items, many taxpayers may see differences in refund amounts compared with previous years. Understanding the filing timeline, credits, and deductions can help filers optimize their refunds and avoid surprises when they submit.
Final Thoughts
The 2026 tax season officially begins on January 26, but taxpayers can start preparing as early as January 9 using the IRS Free File system. Filing early not only positions you for potentially faster refunds but also enables better planning around new tax code changes and maximization of deductions and credits.
With organized documents and a clear understanding of filing timelines, most filers can navigate the season confidently and make the most of their 2025 tax return. As one tax adviser put it: “Early preparation is your best strategy for a smoother filing experience and the best shot at a larger refund.”
Frequently Asked Questions
When can I first file my 2025 federal tax return in 2026?
The IRS will begin accepting tax returns on January 26, 2026. You can prepare and electronically submit earlier via tax software that holds your return until processing opens.
What is the benefit of filing early?
Filing early can lead to faster refunds, reduce errors, and help you claim all eligible deductions and credits before the April deadline.
Can I file before January 26?
Yes. Tax software and the IRS Free File program allow you to prepare and submit your return in advance, but the IRS won’t begin processing it until January 26.
What if I don’t have all my tax documents by January 26?
It’s best to wait until you receive W-2s, 1099s, and other necessary forms to avoid corrections later. Tax professionals often advise waiting until early February if documents are delayed.
How soon will I receive my refund?
Most electronic returns with direct deposit are processed within about 21 days of IRS acceptance, though refunds can take longer if credits like the Earned Income Tax Credit (EITC) are claimed.
