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The Internal Revenue Service (IRS) will start accepting and processing federal tax returns on January 26, 2026, for the 2025 tax year. Both individual
taxpayers and businesses should pay attention to key tax deadlines before April 15. Missing these dates can cause penalties, delays, or extra charges.
When Will 2026 Tax Season Start?
The 2026 tax season will start on January 26. On this day, the IRS will begin accepting tax returns for income earned in 2025. This applies to employees, retirees, self-employed workers, gig workers, independent contractors, and businesses.
One of the first major deadlines involves tax documents. Employers must send out W-2 forms, and 1099 forms must be sent to independent contractors, gig workers, and self-employed individuals by February 2. While the IRS requires W-2s to be issued by January 31, the deadline moves to the next business day when it falls on a weekend.
These forms are important as they show how much income was earned and how much tax was already paid. Without them, many people cannot complete their tax returns accurately.
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Another key date is February 16, which is the last day to reclaim exemption from withholding. Taxpayers who filed a Form W-4 in the previous year to claim exemption from federal tax withholding must submit a new form by this date to continue that exemption.
For people who turned 73 in 2025, the deadline to take a required minimum distribution (RMD) from retirement accounts is April 1, 2026.
The final quarterly estimated tax payment for the 2025 tax year was due on January 15. This applies to self-employed individuals or people with income that does not have taxes automatically withheld, such as freelance or investment income.
The standard tax filing deadline is April 15 each year. If April 15 falls on a weekend or legal holiday, the deadline is moved to the next business day.
April 15 is also the deadline to file Form 4868, which is a request for an extension to file your tax return. Filing this form allows taxpayers to delay submitting their completed return until October 15, 2026.
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However, an extension to file is not an extension to pay. Any taxes owed must still be paid by April 15 to avoid penalties and interest.
For businesses, deadlines depend on the type of business and whether it follows a calendar year or fiscal year. Partnerships and S corporations usually must file their tax returns by March 15.
C corporations that operate on a calendar year must file Form 1120 by April 15.
If a business follows a fiscal year, its tax return is due by the 15th day of the fourth month after the end of its tax year. Business deadlines are also moved to the next business day if they fall on a weekend or legal holiday.
