According to the Journal of Accountancy, electronic filing for a range of business tax returns will open next week, giving businesses and their advisors an early start on the 2026 filing season.

The IRS said acceptance of electronically filed returns will begin Tuesday, Jan. 13, at 9 a.m. ET, according to an agency alert released this week. 

Beginning Jan. 18, five business-related forms will be available through the IRS’s Modernized eFile system. Those include Form 1042, the Annual Withholding Tax Return for US Source Income of Foreign Persons, as well as Form 1120-H for homeowners associations.

The system will also accept Form 709 and Form 709-NA, which cover US gift and generation-skipping transfer taxes for citizens and nonresident noncitizens, along with Form 1041 for estate and trusts. 

Taxpayers are encouraged to monitor the MeF Status page on IRS.gov for updates.