Overview
IRS release IR-2026-02 announced the opening of the 2026 filing season, with about 164 million individual returns expected. This article is retained for reference; the 2026 filing deadline has passed.
What has changed?
Not described in the IRS release.
Several provisions of the One, Big, Beautiful Bill took effect, and taxpayers used new Schedule 1-A to claim the new deductions listed in the release: no tax on tips, no tax on overtime, no tax on car loan interest, and an enhanced deduction for seniors.
Who is affected?
Individual taxpayers filing 2025 returns in 2026.
When does it take effect?
Filing season opened Monday, January 26, 2026. Returns for tax year 2025 and payment of any tax due were due Wednesday, April 15, 2026.
What this means for you
- Historical: this update applied to returns for tax year 2025 filed in 2026.
- IRS Free File began accepting returns January 9, 2026 for qualified taxpayers; Free File Fillable Forms opened January 26 for anyone regardless of income.
- The IRS is phasing out paper refund checks and encourages direct deposit.
Recommended next steps
- If you have not filed a 2025 return, contact a tax professional about late-filing options.
- Check the Tax Calendar for upcoming federal and Nevada deadlines.
General educational guidance, not tax advice. Schedule a consultation to discuss your situation.
Important dates
- January 26, 20262026 filing season opened
- April 15, 2026Tax year 2025 return and payment deadline