IRS Opens 2025 Tax Filing Season on Jan. 26, 2026

Important dates for the 2025 tax season

The Internal Revenue Service began accepting 2025 tax returns on January 26, 2026, signaling the start of the annual filing window. Most taxpayers must submit their federal returns or file for an extension by Wednesday, April 15, 2026. If you miss this deadline without an extension, the IRS may levy significant financial penalties. Filing early protects you from identity theft and tax fraud. Scammers often use stolen Social Security numbers to file fraudulent returns and claim refunds before the legitimate taxpayer can act. Submitting your paperwork in January or February ensures the IRS processes your real return first. You should have received your W-2 forms from your employer by the end of January. If you work as a contractor or have investments, you must also wait for 1099 forms and interest statements. Gathering these documents early prevents errors that could trigger an IRS audit.

Documents you need to file

Before you open any tax software, you should organize your financial records into a single folder. You will need your Social Security number or Individual Taxpayer Identification Number (ITIN) for every person listed on the return. Keep a digital or physical copy of your 2024 tax return to help verify your identity and transfer carryover data. Specific documents required for a complete filing include:

• W-2 forms from all employers you worked for during 2025.
• 1099 forms for freelance income, interest, dividends, or unemployment compensation.
• Form 1098 if you paid mortgage interest or student loan interest.
• Records of charitable donations and receipts for business-related expenses.
• Health insurance coverage forms and 1095-A statements if you used the Marketplace.
• Documentation for property taxes or registration fees for motor vehicles.

Digital filing services now allow you to import many of these documents directly. You can often snap a photo of your W-2 or link your payroll provider to skip manual data entry. This reduces the risk of typos that can delay your refund.

Free filing options for most taxpayers

The IRS Free File program provides professional-grade software at no cost to people with an adjusted gross income of $89,000 or less. This service uses private-sector tax software partners to guide you through the federal filing process. You can access these tools directly through the IRS.gov website. The Free File Alliance consists of several software companies that provide these services to eligible Americans. Current partners for the 2025 tax year include:

• FreeTaxUSA
• ezTaxReturn.com
• 1040NOW.NET
• TaxAct
• 1040.com
• FileYourTaxes.com
• Online Taxes at OLT.com
• TaxSlayer

These tools generally handle common tax forms and simple credits. If your income exceeds the $89,000 threshold, you can still use Free File Fillable Forms. These digital versions of IRS paper forms do not provide the same step-by-step guidance as the partner software.

Using H&R Block for complex returns

If your financial situation involves business ownership or complex investments, you may need a paid service like H&R Block. This year, the service includes AI Tax Assist to help answer specific questions about deductions and credits. The DIY online tier works well for independent filers who want a streamlined interface. H&R Block allows you to import your W-2 using only an Employer Identification Number (EIN). This feature automatically syncs your payroll data and populates the necessary fields. You can also upload PDF files of your documents, which the software scans to extract relevant financial figures. For those who want professional verification, the H&R Block Assisted tier connects you with a tax expert. You can meet virtually or drop off your documents at one of the 9,000 physical offices across the country. This option is useful if you are a first-time filer or have experienced a major life event like buying a home.

Filing for small businesses and LLCs

The IRS treats a Limited Liability Company (LLC) as a corporation, a partnership, or a disregarded entity depending on its structure. Single-member LLCs usually report their income on the owner's personal tax return. This income is subject to self-employment tax on all net earnings. If your LLC operates as a partnership, you must file Form 1065 to report the business's income and deductions. Each partner then receives a Schedule K-1 to report their specific share of the profits. If you have elected to be taxed as a corporation, you must file Form 1120 by the corporate deadline. Small business owners should track all deductible expenses throughout the year to lower their taxable income. This includes home office costs, equipment purchases, and travel expenses related to the business. Keeping digital receipts ensures you can justify these deductions if the IRS requests more information.

Extensions and late filing penalties

If you cannot meet the April deadline, you must file for an extension by April 15, 2026. This pushes your filing deadline to October 15, 2026. An extension gives you more time to submit your paperwork, but it does not give you more time to pay your taxes. You must estimate your tax liability and pay that amount by the April deadline to avoid interest. The IRS charges a late-payment penalty of 0.5 percent per month on unpaid balances. If you fail to file a return or an extension, the penalty jumps to 5 percent of the unpaid tax for each month the return is late. The maximum penalty for failing to file is 25 percent of the total unpaid tax. The government also applies daily interest to any balance that remains unpaid after the April deadline. You can set up a payment plan through the IRS website if you cannot afford to pay the full amount immediately.

Tracking your tax refund status

The IRS typically issues refunds within 21 days of receiving an electronically filed return. Paper returns take significantly longer to process, often requiring six to eight weeks. Choosing direct deposit is the fastest way to receive your money. You can track the status of your federal refund using the IRS2Go mobile app or the "Where’s My Refund?" tool on the IRS website. You will need your Social Security number, your filing status, and the exact whole-dollar amount of your expected refund. The system usually updates 24 hours after you e-file. State refunds follow a separate timeline and use different tracking systems. Most states provide a refund within five business days for electronic filers, though some may take several weeks. Check your specific state's department of revenue website for localized tracking tools.

Projected 2025 tax brackets

Tax rates for the 2025 tax year range from 10 percent to 37 percent. The amount you pay depends on your filing status and your total taxable income. The IRS adjusts these brackets annually to account for inflation. Single filers will see the following thresholds for 2025:

• 10% for income up to $11,925.
• 12% for income between $11,926 and $48,475.
• 22% for income between $48,476 and $103,350.
• 24% for income between $103,351 and $197,300.
• 32% for income between $197,301 and $250,525.
• 35% for income between $250,526 and $626,350.
• 37% for income over $626,351.

Married couples filing jointly have higher thresholds, with the 37 percent rate applying to income over $751,600. Understanding your bracket helps you estimate your total tax liability before you begin the filing process. Adjusting your W-4 withholdings now can prevent a large tax bill or a massive overpayment in the future.