Key Dates for the 2026 Tax Season

The official start date for the 2026 tax season is Monday, January 26, 2026.  For most individuals, the main deadline to file or extend is April 15, 2026.  The extension deadline is October 15, 2026 although payments are still due by  April 15.  

The IRS strongly encourages taxpayers to wait until they receive all income and information documents (like W-2s and 1099s) before filing to avoid errors, processing delays, and having to file an amended return, which can take months to process. Filing with incomplete information can lead to mismatches with IRS records, potentially stopping your return and refund until discrepancies are resolved.

Because the majority of BGGE bookkeeping clients are sole proprietors who file their own tax returns, below are other key dates based on frequently asked questions.  

Key Dates for the 2026 Tax Season

• January 5, 2026: BGGE officially reopened for the year.  
   
• January 9, 2026: IRS Free File opened to qualified taxpayers, allowing them to prepare their returns ahead of the official start date.
   
• January 26, 2026: The official start of the 2026 tax season, the first day the IRS will begin accepting and processing all individual e-filed returns.
   
• January 31, 2026: The deadline for employers to send out W-2 and most 1099 forms.
   
• Mid-February 2026: Earliest expected refund date for EITC/CTC claims, though by law, the IRS must wait until mid-February to issue these refunds.
   
• April 15, 2026: The deadline to file 2025 federal tax returns and pay any taxes owed for most taxpayers.
   
• October 15, 2026: The extended filing deadline for taxpayers who requested an extension (Note: this is an extension to file, not an extension to pay any taxes owed). 

FYI - Tax Season Start Dates for Last 10 years 

The IRS tax season start dates for the last decade generally fell in late January or early February.  The specific date can shift slightly year-to-year due to holidays or IRS operational decisions.  

Here is a breakdown of recent tax season start dates for filing previous year's taxes:

• 2026 (for 2025 taxes): January 26/29 (sources vary slightly)
   
• 2025 (for 2024 taxes): January 29
   
• 2024 (for 2023 taxes): January 23
   
• 2023 (for 2022 taxes): January 24
   
• 2022 (for 2021 taxes): February 12 (delayed by American Rescue Plan)
   
• 2021 (for 2020 taxes): January 31
   
• 2020 (for 2019 taxes): February 2
   
• 2019 (for 2018 taxes): February 2
   
• 2018 (for 2017 taxes): January 27
   
• 2017 (for 2016 taxes): February 2

Resource:   Google Search AI Summary (2026, January 15)