IRS Sets January 26 Opening Date for the 2026 Filing Season
The January 8 announcement set the opening date for individual income tax returns, with early access to Free File and an April 15 filing deadline.
The Internal Revenue Service (IRS) announced January 8 that the 2026 filing season will open Monday, January 26 for individual income tax returns. Taxpayers preparing their 2025 federal returns generally have until April 15, 2026 to file and pay any tax due.
The agency expects approximately 164 million individual returns this year, most filed electronically. During 2025, through December 26, the IRS received approximately 165.8 million individual income tax returns. About 154.9 million were filed electronically, representing 93.4% of the total.
Free File Opens Before the Filing Season
IRS Free File will open January 9 for eligible taxpayers. That early access gives users a head start on preparing their returns ahead of the January 26 season opening.
Free File Fillable Forms will open January 26. That option is available regardless of income for taxpayers comfortable preparing their own returns.
Gather Your Records and Use 2025 Tax Forms
The Internal Revenue Service encourages taxpayers to gather documents and review tax law changes before filing.
The What's New
section near the beginning of the 2025 Form 1040 instructions summarizes changes that may affect your return, including deductions, credits, and reporting requirements.
An opening date is useful for planning, but having the records needed for a complete return matters more than being first in line.
Use the 2025 forms and instructions for income earned that year, even though the return is filed in 2026. Our US Individual Income Tax Return page provides printable 1040 forms, instructions, and supporting schedules to help you prepare before filing.
References:
- IRS Announces First Day of 2026 Filing Season. IR-2026-02, January 8, 2026. Opening date, expected returns, filing deadline, and Free File availability. Internal Revenue Service. Retrieved September 22, 2026.
- Filing Season Statistics for Week Ending December 26, 2025. Cumulative individual returns received and electronic filing totals. The e-file percentage is calculated from the published figures. Internal Revenue Service. Retrieved September 22, 2026.
- Prepare to File in 2026: Get Ready for Tax Season With Key Updates, Essential Tips. IR-2026-01, January 6, 2026. Preparation guidance for 2025 federal income tax returns. Internal Revenue Service. Retrieved September 22, 2026.