The 2026 tax filing season starts on Jan. 26, which marks the first day the IRS will accept and process individual tax returns for 2025, the agency announced on Thursday.
Most taxpayers must file federal returns and pay taxes owed by April 15 to avoid penalties and interest. Many also must file state tax returns.
"The Internal Revenue Service is ready to help taxpayers meet their tax filing and payment obligations during the 2026 filing season," IRS CEO Frank Bisignano said in a news release.
"IRS information systems have been updated to incorporate the new tax laws and are ready to efficiently and effectively process taxpayer returns during the filing season," he said.
The IRS announcement comes as the agency navigates the legislative changes enacted via President Donald Trump's "big beautiful bill" with a smaller workforce after 2025 cuts.
"The 2026 tax filing season will present a huge test for the IRS," a group of senators led by Elizabeth Warren, D-Mass., and Angus King, I-Maine, wrote in a Dec. 21 letter.
Tax refunds could be bigger
Many taxpayers could see a bigger tax refund in 2026 due to retroactive changes enacted via Trump's multitrillion-dollar legislation, experts say.
After the law passed in July, the IRS didn't update withholding tables for employers, which covers how much to take from workers' paychecks. That could mean bigger-than-usual refunds for some filers.
However, the size of your refund or taxes due depends on your 2025 withholdings and which of Trump's new provisions could impact your situation.
As of Dec. 26, the average refund for individual returns was $3,167 during the 2025 filing season, up slightly from $3,138 in 2024, according to the latest IRS data.