With the start of another tax season, many have the same questions: when will taxes be accepted, and when will taxes be due? The IRS tax acceptance window for 2025 tax returns opened on January 26, 2026. This means if you have a W-2 or a 1099 form, you are free to file. As for tax law changes, several laws have been modified, and those changes could impact the amount of your tax return. The following outlines the essential details you should know about tax season.
Important Dates for the 2026 Tax Season
Knowing when to file taxes is just one side of the coin; the other side is knowing when the owed taxes could be due. Here is your tax season checklist.
| Date | Event |
| January 26, 2026 | IRS will begin to accept tax returns for 2025 |
| January 31, 2026 | Deadline for W-2 and certain 1099 IRS tax forms |
| April 15, 2026 | Deadline to file taxes and pay owed tax |
| June 15, 2026 | Filing taxes is due for U.S. citizens living abroad |
| October 15, 2026 | Filing taxes is due if an extension to file is granted |
If the due date falls on a weekend or holiday, it will be pushed to the following business day. For the 2026 tax season, Wednesday, April 15, will not have any due date shifts.
Most state tax returns have an April 15 deadline, although a few have different due dates. For example, in Virginia, individual filings have a deadline of May 1.
Documents to Gather Before You File Your Taxes
Knowing when to file your taxes is one thing. However, without the correct documents, you are left to guess, which could lead to errors and delayed refunds. Before you file, ensure you have the following:
- A W-2 from each of your employers
- A 1099 for freelance work, bank interest, dividends, gig work, or retirement distributions
- 1099-K if you have received more than $20,000 from payment apps or online marketplaces
- 1099-DA if you sold or exchanged (i.e., bought and sold) crypto or any other digital assets
- Your Social Security number or Individual Taxpayer Identification Number (ITIN)
- Bank account and routing numbers, if you would like to receive a tax refund by direct deposit
- The prior year’s adjusted gross income (if e-filing, this is needed to verify your identity)
The IRS has introduced a new Schedule 1-A for 2026 to claim deductions such as tips, overtime, car loan interest, and senior deductions. If you are eligible for any of these deductions, be sure this is included in your tax software or your tax preparer’s documents.
New Tax Breaks That Might Change When You File
New tax breaks have provisions that will allow you to claim new deductions on the current tax returns you will have to file for the tax year of 2025. This is called retroactive filing, meaning the provisions apply to past tax years. It is a bit confusing, but here are several of the new deductions that you will have to look for when filing the current returns for tax year 2025.
| New Deduction | Who Is Eligible | Maximum Amount |
| Tips deduction | Employees who make an income and earn tips | Up to $25,000 |
| Overtime deduction | Employees who receive an income and are paid overtime | Up to $12,500 (single) / $25,000 (married filing jointly) |
| Car loan interest | New car buyers, vehicles assembled in the U.S. | Up to $10,000 of interest |
| Deduction for seniors | Taxpayers who are 65 years of age or older | An additional $6,000 on top of the standard deduction |
| SALT deduction | High-tax state itemizers (those who claim deductions for taxes) | Above the previous $10,000 cap |
New measures are being finalized by the IRS, in particular, the overtime and tips deductions. If you are eligible for any new provisions that you have not previously submitted, you should submit your documents from the beginning, as new measures and provisions are being applied to streamline the process of filing documents. For help with the complexity of previously unfamiliar systems, EasyFiling is a good option, especially for non-resident entrepreneurs who have to file taxes in the U.S.
Should You File Your Taxes Early or Wait?
There is also the question of whether to file as soon as possible or on a delayed date.
Filing taxes early?
You can file your taxes to receive your refund earlier. If returns are done electronically and a direct deposit refund is selected, most refunds are processed in less than 21 days.
The earlier you file taxes, the lower your chances are for tax-related identity theft. Once your return has been processed, no other party can file a claim for the tax year using your Social Security number.
If you owe taxes, you can file your taxes early so that you can establish a payment plan that works for you before the April due date.
Reasons to wait:
You might still be waiting for other income-related documentation. Employers are legally required to send W-2 forms to their employees by January 31. 1099 tax forms are sometimes sent much later than that.
The IRS has been slow to issue guidance, so you might want to hold off if you are claiming the new overtime or tips deduction.
You expect a financial institution or employer to send an amended form, so you are waiting.
Filing is typically the best move as soon as you obtain all your documents. It is not advantageous to wait until April if your documents are ready.
Filing a Tax Extension
You can file a tax extension if you cannot file by April 15. This extension is for 6 months; you can obtain it by filing Form 4868. This gives you an extended filing deadline of October 15, 2026.
One crucial point people often miss is that while you may have an extension to file your taxes, you do NOT have an extension to pay the IRS. As a consequence, to avoid penalties and interest, you must send an estimated payment by April 15. The IRS will impose a late payment fee of 0.5% of the balance due each month it remains unpaid, in addition to interest. This will continue to accumulate.
Extensions can also be requested electronically by paying electronically and indicating an extension request, or by mailing Form 4868.
How Long After Filing Your Taxes Can You Expect to See Your Refund?
For people with direct deposit, the IRS expects EITC and Additional Child Tax Credit refunds to reach accounts by March 2, 2026. Twenty-one days is the typical time frame people can expect to wait to see a refund once their tax return is accepted.
Because the IRS is no longer sending tax refund checks by mail, people will have to choose direct deposit to avoid receiving their refund on a prepaid debit card.
You can check the status of your refund in the IRS2Go app or on IRS.gov by using “Where’s My Refund?”
How to File Your Taxes for Free
The IRS offers a few completely free filing services:
- IRS Free File: Taxpayers with an adjusted gross income of $84,000 or less can use Free File, and partner software will walk you through it.
- Free File Fillable Forms: These forms can be filled out by anyone; however, they are best suited for people who can file their own tax return.
- VITA and TCE programs: IRS-certified volunteers offer free in-person tax preparation services, primarily for low-income filers, seniors, and people with disabilities.
- IRS Direct File: Lets some taxpayers in some states file directly with the IRS.
Paid options are commercial tax software (e.g., TurboTax, H&R Block, TaxAct) or working with a CPA or enrolled agent. If your tax situation contains business income, rental properties, or the new OBBB deductions, the cost may be justified by the professional assistance.
What Happens If You Don’t Meet the Tax Filing Deadline?
If you miss the April 15 deadline and don’t file an extension, you trigger the failure-to-file penalty. The penalty is 5% of your unpaid taxes for every month your return is late. This penalty caps at 25%. If you are more than 60 days late, the minimum penalty is either $510 or the total tax owed, whichever is smaller.
If you are owed a refund, you can file late without a penalty, but you can only claim your refund for three years. After three years, your refund becomes the property of the U.S. Treasury.
Common Questions About When Tax Returns Can Be Filed
Can I file before I receive my W-2?
You can prepare your return, but you should avoid submitting it until you have all of your income documentation. Filing without all of your income documentation is a common cause of errors and IRS notifications.
When will the IRS no longer accept e-filed returns?
For the 2025 tax year, e-filing will close in mid-October 2026. At that time, all taxpayers will have to file a paper return.
Do I have to file if I have no income?
You might not have to file this year, but it could be worth it. An employer might have withheld taxes from your paycheck, and if you don’t file a return, you won’t be able to get a refund for that. Additionally, you won’t be able to get any refundable credits like the Earned Income Tax Credit if you don’t file a return.
Do I file state and federal taxes together?
You can. Most tax software and tax professionals will do both returns together. Also, some states are part of the IRS Direct File program, so you can file your state return and federal return at the same time.
