The IRS has announced that the 2026 filing season for individual tax returns will officially open on Jan. 26, giving taxpayers and practitioners a clear start date as they prepare for another year shaped by recent legislative changes.

Electronic filing of business returns will begin earlier, with the IRS accepting submissions through the Modernized eFile system starting Jan. 13 at 9 a.m. ET.

For individuals who qualify, the IRS Free File program will begin accepting returns on Jan. 9, while Free File Fillable Forms will be available to all taxpayers regardless of income once the season opens.

This filing season reflects the first full rollout of several provisions from the One Big Beautiful Bill Act, including deductions for income from tips and overtime, an enhanced deduction for seniors, and a temporary deduction for interest on certain U.S.-assembled vehicle loans.

To accommodate those changes, the IRS has introduced Schedule 1-A, which taxpayers will use to claim the new deductions.

The agency also highlighted updates to information reporting, including the restoration of the Form 1099-K reporting threshold to $20,000 and more than 200 transactions, as well as the introduction of Form 1099-DA for digital asset transactions. 

“President Trump is committed to the taxpayers of this country and improving upon the successful tax filing season in 2025,” said Treasury secretary and acting IRS commissioner Scott Bessent.