Honestly, nobody actually likes thinking about the IRS in January. But here we are. If you’re wondering when does tax season start, the short answer is that the IRS usually kicks things off in late January. For the 2026 filing season (covering the 2025 tax year), you’re looking at a start date right around January 26th or 27th.
It varies. Sometimes the IRS pushes it back because of last-minute tax law changes passed by Congress, which happens more often than you’d think. Remember the chaos of the pandemic years? Everything was a moving target. In 2026, things are relatively stable, but you still can't just hit "send" on January 1st and expect a refund by the weekend.
The system isn't even "open" yet.
Even if you use software like TurboTax or H&R Block on New Year's Day, they just hold your return in a digital queue. They wait. They sit on it until the IRS Electronic Filing System (MeF) officially begins accepting and processing returns.
The Difference Between "Starting" and Being Ready
Most people confuse the IRS start date with the date they actually get their paperwork. Those are two very different worlds. You might be ready to go, but if your employer is dragging their feet on your W-2, you're stuck.
Employers have until January 31st to mail out your forms. If that date falls on a weekend, they get until the following Monday. So, while when does tax season start is technically late January, your personal tax season might not start until the first week of February when that envelope finally hits your mailbox.
And don't forget the 1099-NEC or 1099-K forms. If you’ve got a side hustle or you’re driving for a ride-share app, those forms are notorious for arriving late. The IRS has been tinkering with the 1099-K threshold for years—remember the whole $600 rule drama?—so keeping an eye on your digital portals is smarter than waiting for snail mail.
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Why the PATH Act Ruins Your Early Refund Dreams
You might be one of the early birds who files the very second the IRS opens the gates. You want that money. We all do. But if you claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), there is a literal law stopping the IRS from paying you early.
It's called the PATH Act (Protecting Americans from Tax Hikes Act of 2015).
Under this law, the IRS cannot issue a refund for any return claiming these credits before mid-February. Why? Fraud. The government wants extra time to verify that people aren't claiming kids that don't exist or income they didn't earn. Even if you file on day one, you probably won't see that cash in your bank account until the final week of February or early March. It sucks. It’s frustrating. But it’s the law.
Important Deadlines You Can't Ignore in 2026
April 15th is the big one. Obviously.
But if you’re living in Maine or Massachusetts, you often get an extra day or two because of Patriots' Day and Emancipation Day. In 2026, April 15th falls on a Wednesday. No holidays are bailing you out this time. You've got to be done by midnight.
- January 31: Deadline for employers to provide W-2s and 1099s.
- April 15: The finish line for most individual returns.
- October 15: The extension deadline if you filed Form 4868.
Wait, let's talk about extensions. A lot of people think an extension gives you more time to pay. It doesn't. Not even a little bit. An extension only gives you more time to file the paperwork. If you owe $2,000 and you file an extension, you still need to send that $2,000 to the IRS by April 15th. If you don't, they start tacking on interest and penalties faster than you can blink. It’s a common trap. Don't fall for it.
The 1099-K Confusion
The IRS has been playing "will they, won't they" with the $600 reporting threshold for third-party payment processors like Venmo and PayPal. For a long time, it was $20,000. Then they tried to drop it to $600. Then they blinked and delayed it.
For the 2025 tax year (the ones you file in 2026), keep an eye on this. Even if you're just selling old clothes on eBay, you might receive a tax form you didn't expect. If you get one, you must report it, even if you eventually deduct the cost of the items so you don't actually pay tax on the "profit." Ignoring a 1099-K is a one-way ticket to an automated IRS notice.
Software vs. Human CPAs: Which Starts Faster?
If your taxes are simple—like, one W-2 and no dependents—software is the way to go. Most of the big players offer "Free File" programs if your income is below a certain level (usually around $79,000).
But if you have a complex situation, a CPA (Certified Public Accountant) is worth the money. Just know that their "season" starts way before the IRS opens. If you show up at a CPA’s office on April 1st, they will either laugh at you or charge you a "procrastination fee."
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Good accountants start booking appointments in December. They want your data early so they can do year-end planning. If you're wondering when does tax season start for a professional, the answer is: it never really ended.
What About State Taxes?
People forget that state tax agencies are separate entities. Just because the IRS is ready doesn't mean California or New York is. Usually, they sync up their systems to match the federal start date, but occasionally there's a lag.
Most tax software handles this automatically, but if you’re paper-filing (please don’t paper-file), check your state's Department of Revenue website first.
Actionable Steps to Handle the 2026 Tax Season
Stop waiting for the "official" start date to get organized. You can start now.
First, create a dedicated folder—digital or physical. Every time a piece of paper arrives with "Important Tax Document" on it, shove it in there. Don't leave it on the kitchen counter under a pile of junk mail.
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Second, log into your IRS.gov online account. It’s actually a pretty good tool now. You can see your past transcripts, check your balance, and even see if the IRS has flagged your account for anything. It’s the fastest way to verify if your "official" records match what you're claiming.
Third, adjust your withholding if you got a massive refund last year. A big refund isn't a "gift" from the government; it's an interest-free loan you gave them. If you got $5,000 back, that’s about $400 a month you could have had in your paycheck to pay off debt or invest. Use the IRS Tax Withholding Estimator tool to get closer to zero.
Finally, file electronically. Seriously. Paper returns are processed by humans, and humans are slow. E-filed returns with direct deposit are usually processed in 21 days or less. If you mail a paper return, you might be waiting months. In the digital age, there’s no reason to use a stamp unless you absolutely have to.
The 2026 tax season will be here before you know it. Gather your 1099s, double-check your W-2s, and aim to file in early February once the initial IRS system glitches are ironed out. That’s the sweet spot for a fast refund without the opening-day headache.