The Internal Revenue Service will open the nation’s 2026 filing season on Monday, Jan. 26, marking the first year that several provisions of the One, Big, Beautiful Bill take effect and begin influencing federal taxes, credits and deductions.

According to a news release, taxpayers will have until Wednesday, April 15, to file 2025 federal returns and pay any tax due. The agency expects about 164 million individual income tax returns this year with most filers submitting electronically.

In announcing the start of the season, IRS leaders pointed to system updates, new forms and expanded online tools intended to help taxpayers prepare and file accurately under the new law.

“President Trump is committed to the taxpayers of this country and improving upon the successful tax filing season in 2025,” said Acting IRS Commissioner Scott Bessent in the release. “Prior to the passage of the One, Big, Beautiful Bill, which delivered working families tax cuts, Treasury and IRS were diligently preparing to update forms and processes for the benefit of hardworking Americans, and I am confident in our ability to deliver results and drive growth for businesses and consumers alike.”

The agency said taxpayers can use online services at www.irs.gov before, during and after filing. One, Big, Beautiful Provisions offers information aimed at helping lower tax bills and potentially increase refunds.

Among the changes this year is a new Schedule 1-A, which taxpayers will use to claim recently enacted deductions that include no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced deduction for seniors.

The IRS Individual Online Account allows users to view balances due, payments made or scheduled, tax records and other account details.

The agency also highlighted several steps taxpayers can take ahead of filing. Parents, guardians and other authorized individuals may enroll in a Trump Account, a new type of individual retirement account for children, by visiting https://trumpaccounts.gov.

The IRS strongly encourages taxpayers to open a bank account for direct deposit of refunds, noting that paper refund checks are being phased out under the executive order Modernizing Payments To and From America’s Bank Account.

Taxpayers receiving Forms 1099-K or 1099-DA are urged to review information at www.irs.gov. Form 1099-K reports payment card and third-party network transactions such as those from credit cards, payment apps and online marketplaces. Form 1099-DA reports digital asset proceeds from broker transactions. All taxable income must be reported even if neither form is received.

Refund status information through Where’s My Refund? is typically available about 24 hours after e-filing a current-year return or four weeks after mailing a paper return.

The agency is also reminding the public to watch for tax scams and identity theft and to use guidance at www.irs.gov to learn how to prevent, report and recover from fraud.

Those seeking assistance in preparing returns are encouraged to review Choosing a Tax Professional guidance from the IRS to find reputable preparers and avoid unethical providers. Taxpayer Assistance Centers remain available by appointment for issues that cannot be resolved online, though the agency emphasized that www.irs.gov should be the first stop for help.

IRS Free File will begin accepting individual returns from qualified taxpayers on Friday, Jan. 9. IRS Free File Fillable Forms will be available starting Jan. 26 for taxpayers who are comfortable preparing their own returns, regardless of income.

Military members and some veterans may use the Department of Defense MilTax program for free return preparation and e-filing software.

IRS-certified volunteers will continue to assist eligible filers through the Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs, which offer no-cost basic tax preparation to qualified individuals.

“The Internal Revenue Service is ready to help taxpayers meet their tax filing and payment obligations during the 2026 filing season,” said IRS Chief Executive Officer Frank Bisignano. “As always, the IRS workforce remains vigilant and dedicated to their mission to serve the American taxpaying public. At the same time, IRS information systems have been updated to incorporate the new tax laws and are ready to efficiently and effectively process taxpayer returns during the filing season.”