Key 2026 tax season dates
| Date | What happens |
|---|---|
| January 9 | IRS Free File opens for early submissions (AGI $89,000 or less) |
| January 26 | Official filing season opens; the IRS starts processing all returns |
| February 2 | Employers must send W-2s and most 1099s |
| April 15 | Filing and payment deadline |
| October 15 | Extended filing deadline (Form 4868) |
Source: Internal Revenue Service (1, 2)
Note: For most years, the deadline for W-2s and 1099s is typically January 31, but the date falls on a weekend in 2026, so the due date is February 2.
Why there are two start dates
The IRS opens Free File, its no-cost filing program, a couple of weeks before the official season starts. During that window, participating software holds your return and submits it the moment the IRS begins processing on January 26. Nothing gets processed early, so filing on January 9 through Free File doesn’t get you a faster refund than filing on January 26.
Who can file early through IRS Free File
You qualify for guided Free File software if your adjusted gross income (AGI)—your total income minus certain deductions—was $89,000 or less in 2025. Eight partner companies offer the guided version, each with its own eligibility rules around age, state, or military status. If your AGI is above that threshold, you can still use Free File Fillable Forms, which has no income limit but offers no guidance and limited calculations.
What you need before you file
You can’t file until you have the forms you need to file, such as:
- W-2 forms from any employer
- 1099 forms for freelance, gig, interest, dividend, or retirement income
- Records of deductible expenses, like student loan interest or IRA contributions
- Last year’s return to carry forward any relevant figures
Employers and payers must send these out by February 2. A few new deductions—covering tips, overtime pay, and an additional deduction for seniors—apply to 2025 returns for the first time, so check whether they affect your withholding or refund.
Note: For most years, the deadline for sending out W-2s and 1099s is typically January 31, but the date falls on a weekend in 2026, so the due date is February 2.
How soon you’ll get your refund
Filing early doesn’t guarantee a faster refund. The IRS doesn’t process anything before opening day, no matter when your return was submitted. Once the season is underway, e-filed returns typically show a refund status within 24 hours; paper returns can take several weeks longer. Choosing direct deposit instead of a mailed check also speeds things up.
What happens if you miss the deadline
If April 15 arrives and you’re not ready, file Form 4868 to request an automatic extension. That pushes your filing deadline to October 15, but it only extends the time to file, not the time to pay. Any tax you owe is still due April 15, and interest starts accruing on unpaid balances after that date even with an approved extension.
