Washington DC, January 9, 2026 — The Internal Revenue Service will begin accepting 2026 tax returns on Jan. 26, officials announced Monday, giving taxpayers until April 15 to file their 2025 returns under a tax code reshaped by recently enacted legislation.
The filing season comes as the agency implements provisions from the One, Big, Beautiful Bill, which introduces several new tax breaks that could affect millions of Americans' federal obligations. The changes represent the first major overhaul to tax policy since President Trump's return to office.
Among the most significant changes: taxpayers will use a new form, Schedule 1-A, to claim deductions for tips, overtime pay, car loan interest and an enhanced benefit for seniors. The IRS expects most of the 164 million anticipated returns to be filed electronically.
“President Trump is committed to the taxpayers of this country and improving upon the successful tax filing season in 2025,” said Scott Bessent, the acting IRS commissioner. He expressed confidence that the agency had adequately prepared its systems and forms to handle the new provisions.
The tax agency is also moving away from paper refund checks, citing a presidential directive to modernize government payments. Officials are encouraging taxpayers to open bank accounts for direct deposit of refunds.
Two other changes may catch taxpayers' attention: The creation of “Trump Accounts,” a new type of individual retirement account that parents and guardians can establish for children, and new reporting forms for digital asset transactions and payment app activity.
The IRS has updated its online tools to help taxpayers navigate the changes, with resources available at IRS.gov. Free filing options through IRS Free File will become available Friday for eligible taxpayers, while those comfortable preparing their own returns can access fillable forms starting Jan. 26.
Tax officials urged vigilance against scams and emphasized the importance of choosing reputable preparers. Taxpayers who cannot resolve issues online can schedule appointments at assistance centers nationwide.
