IRS Tax Season Opens Jan 26, 2026: How to Prepare Now

tax filing season can feel higher stakes when you are new to U.S. taxes. The most important rule is this: your filing requirement depends on your U.S. tax residency status and income, not only your immigration status.

This guide covers the 2026 filing season, meaning you will generally file your 2025 federal return in 2026. (For tax year 2026, returns are generally filed in 2027.) Residency rules for immigrants and visa holders are explained in IRS Publication 519 (U.S. Tax Guide for Aliens) at irs.gov/pub/irs-pdf/p519.pdf.

📅 Deadline Alert: the irs begins accepting and processing returns on Jan. 26, 2026. Your 2025 federal return is generally due April 15, 2026. An extension moves the filing date, not the payment date.

1) Key dates for the 2026 filing season

The phrase “tax filing season” usually refers to the window when the irs opens processing and most individuals file. For the 2026 filing season, you are preparing and filing tax year 2025 Forms 1040 or 1040-NR.

Here is how the timeline typically works, and why each milestone matters:

• IRS Free File availability begins first. That gives eligible taxpayers a no-cost filing option before processing starts.
• The IRS then announces its opening day, when it starts accepting and processing returns. For 2026, that date is Jan. 26, 2026.
• Employers and payers must deliver key tax forms around the end of January. That is why many filers wait until early February.
• The main filing deadline follows in April. You either file by then, or request more time.
• The extension deadline arrives in October, but only if you properly requested an extension.

The exact calendar dates for each milestone are listed in the key-dates tool, along with the exact IRS Free File income cutoff. In plain terms, IRS Free File is limited to taxpayers at or below a specific AGI threshold. If you are above it, you can still file electronically, but the guided Free File software may not be free.

Before Jan. 26, 2026, do three things that prevent delays:

• Gather forms as they arrive.
• Create or verify your IRS Online Account at irs.gov. This helps with identity checks and transcripts.
• Pick your filing method, so you are not rushed when the last forms arrive.

Filing vs. extension: If you file Form 4868, you usually get until Oct. 15, 2026 to file. But any tax you owe is still due April 15, 2026. This rule is explained in the Form 4868 instructions on irs.gov/forms-pubs.

2) Big changes and what’s new for 2026 (for 2025 returns)

For many taxpayers, this filing season is the first one reflecting changes tied to the One, Big, Beautiful Bill (OBBB). The practical point is simple: expect updated IRS forms and updated software prompts.

The new Schedule 1-A

A headline change is the introduction of Schedule 1-A, which is used to claim certain new deductions enacted under OBBB. Many filers will never see it. Some will.

You are more likely to encounter Schedule 1-A if you have items such as:

• Tip income reported to an employer.
• Overtime with potential new deduction treatment.
• Auto loan interest that may be eligible under new rules.

Schedule 1-A connects back to Form 1040 and often interacts with Schedule 1 (Additional Income and Adjustments to Income). If your software asks about Schedule 1-A, answer carefully and keep supporting records.

Because these are first-year changes, take these precautions:

• Use 2025 tax-year software for returns filed in 2026.
• If you self-prepare on IRS forms, use the newest instructions on irs.gov/forms-pubs.
• Expect the IRS to run extra checks when new schedules are introduced.

IRS guidance for immigrants and residency status remains centered on Publication 519. Treaty rules are discussed in Publication 901 (U.S. Tax Treaties) at irs.gov/forms-pubs and on irs.gov publications.

3) How to get ready: step-by-step

Preparation is where most refund delays are prevented. The IRS document-gathering guidance is summarized on its individual filing pages at irs.gov/individuals and the international portal at irs.gov/individuals/international-taxpayers.

Step 1: Organize documents by category

Use a folder system with five buckets:

• Income (work, gig, bank interest, investments, unemployment).
• Health coverage (especially Marketplace coverage).
• Deductions and credits (education, childcare, mortgage interest, charity).
• Identity and bank info (SSN/ITIN, address, routing/account numbers).
• Prior-year return and any IRS letters.

A document checklist appears later in this guide. It lists the common forms immigrants and visa holders see, including W-2 and several 1099 series forms.

Step 2: Check withholding and estimated payments

If you owed a surprise balance last year, or got a very large refund, review your 2025 withholding now and adjust for 2026.

• Employees adjust withholding with Form W-4.
• Self-employed people often pay quarterly estimated taxes using Form 1040-ES.

The IRS also offers a Withholding Estimator tool on IRS.gov. You can find it through irs.gov search or the “Get Ready” filing pages.

Step 3: Choose a filing route that matches your situation

Use these general guidelines:

• IRS Free File: Best for eligible taxpayers who want guided software at no cost. Eligibility depends on the AGI cutoff listed in the key-dates tool.
• Free File Fillable Forms: Best if you can already complete forms yourself. It is not guided.
• Paid software: Often helpful for multi-state issues, investments, or self-employment. Confirm it supports Schedule 1-A for 2025 returns.
• Paid preparer: Consider this if you have international forms, treaty claims, rental property, or self-employment. Use the IRS preparer directory on IRS.gov.
• Free help (VITA/TCE): Often available for qualifying taxpayers. Find locations on IRS.gov.

Step 4: Add accuracy “stop signs”

Three common mistakes cause avoidable delays:

• Filing before all forms arrive, then needing an amendment.
• Forgetting to reconcile Marketplace coverage when Form 1095-A applies.
• Entering a name, SSN/ITIN, or bank number that does not match records.

⚠️ Warning: If you had Marketplace insurance, you typically must reconcile Form 1095-A on your return. Missing or incorrect reconciliation can delay processing.

4) Understand timing of refunds

Refund timing depends on how you file and whether the IRS needs to verify items.

In general, these choices speed things up:

• E-file rather than paper filing.
• Choose direct deposit rather than a mailed check.
• Ensure your return is complete and matches information returns.

Delays often happen when:

• W-2 or 1099 amounts do not match what the IRS received.
• Identity information does not match Social Security Administration records.
• You must reconcile Form 1095-A for Marketplace coverage.
• New items, like Schedule 1-A, trigger extra review.

Actions that help prevent problems:

• Use the exact legal name tied to your SSN or ITIN.
• Confirm each dependent’s SSN or ITIN is correct.
• Enter the correct bank routing and account numbers.
• Keep a PDF copy of your final return and e-file acceptance record.

The IRS also processes a very high volume of returns each season. High volume can slow manual reviews, even when most e-filed returns move quickly.

5) Use IRS online tools

IRS online tools can reduce errors and help you respond quickly if the IRS asks for verification.

Use them in this order:

1. IRS “Get Ready” and filing checklists on irs.gov/individuals These pages help you confirm what documents and data you need.
2. IRS Online Account Your account can show payment history, balances, notices, and transcripts. It is also where some identity verification steps appear.
3. Where’s My Refund? After you file, use the IRS refund tracker to see when your return moves through stages. Status does not appear instantly after e-filing.
4. Interactive Tax Assistant (ITA) ITA helps with targeted questions, like filing status, dependency, and some credit eligibility. Find it through IRS.gov search.

For immigrants, two IRS pages are worth bookmarking:

• International Taxpayers portal: irs.gov/individuals/international-taxpayers
• Publication 519 (aliens and residency rules): irs.gov/pub/irs-pdf/p519.pdf

6) Special situations to prepare for (especially common for immigrants)

Some returns are more likely to need extra forms or extra documentation. Prepare early.

F-1 and J-1 students, scholars, and trainees

Many F-1 and J-1 holders are exempt individuals for the Substantial Presence Test during certain years. That can mean you file as a nonresident alien on Form 1040-NR, not Form 1040. Rules are in Publication 519.

Also confirm whether you are exempt from FICA (Social Security and Medicare) in your status. Schools often handle this correctly, but mistakes happen.

H-1B, L-1, O-1, TN, and many work visas

Many people in these statuses become U.S. tax residents under the Substantial Presence Test and must report worldwide income on Form 1040. Treaty positions can apply, but they must be claimed correctly.

Self-employed and gig workers

Plan for:

• Income records from platforms and clients.
• Business expense records and a simple bookkeeping summary.
• Possible estimated tax needs using Form 1040-ES.

Rental property owners

Prepare:

• Rent received summaries.
• Expense categories and receipts.
• Purchase and improvement records that may affect depreciation.

Retirees and investors

Mismatches are common here. Gather:

• Pension and IRA distribution statements.
• Social Security benefit statement (if applicable).
• Brokerage sale summaries and cost basis information.

Families and students

Education and childcare benefits often require extra documentation:

• School forms and receipts for qualified expenses.
• Childcare provider identity and amounts paid.

Foreign accounts and foreign income

Immigrants often miss this in their first years as U.S. tax residents.

• FBAR (FinCEN Form 114) is generally required if foreign accounts exceed $10,000 aggregate at any time during the year. It is filed separately from your tax return.
• FATCA Form 8938 may apply at higher thresholds. Common thresholds start at $50,000 for single filers living in the U.S. at year end, with higher amounts for joint filers.

These rules can apply even if the account pays little interest. Early prep avoids last-minute errors.

7) Quick “ready checklist” for the same day

Use this short checklist before the IRS opens processing on Jan. 26, 2026:

• Confirm you know whether you are filing Form 1040 or Form 1040-NR. Use Publication 519 if unsure.
• Verify SSNs or ITINs for everyone on the return.
• Confirm your address, email, and phone number are current.
• Set up or access your IRS Online Account.
• Decide your filing method: IRS Free File, fillable forms, paid software, or a preparer.
• Plan direct deposit and confirm routing and account numbers.
• Keep digital copies of your final return, W-2s, 1099s, and key receipts.

IRS resources and when professional help makes sense

Start with these official IRS resources:

• Forms and instructions: irs.gov/forms-pubs
• International taxpayers: irs.gov/individuals/international-taxpayers
• Publication 519 (resident vs nonresident rules): irs.gov/pub/irs-pdf/p519.pdf

Consider a credentialed preparer if you have any of these:

• Dual-status year, first-year choice, or treaty tie-breaker position.
• Foreign accounts, foreign gifts, or foreign business ownership.
• Self-employment with large expenses or multi-state filings.

Action items: Gather tax forms as they arrive, confirm residency status under Publication 519, and choose your filing route before Jan. 26, 2026. File by April 15, 2026, or file Form 4868 for an extension to Oct. 15, 2026, while paying any expected balance by April 15.

⚠️ Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax situations vary based on individual circumstances. Consult a qualified tax professional or CPA for guidance specific to your situation.