The IRS announced today that filing season for 2025 individual tax returns will begin Monday, January 26, 2026. These individual returns are due Wednesday, April 15.The IRS stressed in its announcement that the new tax law will not delay the start of filing season.IRS CEO Frank Bisignano stated, "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."
On January 6, 2026, the IRS announced that it would begin accepting business tax returns on January 13, 2026, at 9 a.m. Eastern Time.
That announcement stated that the following business tax returns will be available for filing through the MeF system beginning January 18, 2026:
- Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;
- Form 1120-H U.S. Income Tax Return for Homeowners Associations;
- Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return;
- Form 709-NA United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States;
- Form 1041 U.S. Income Tax Return for Estates and Trusts.
The Information Returns Intake System (IRIS) Production Environment for Filing Season 2026 opened on Tuesday, January 6, 2026, at 9:00 a.m. Eastern Time.
