When Does Tax Filing Start?
For federal individual income tax returns, tax filing starts when the IRS begins accepting and processing returns for that filing season.
It usually starts in January. For the most recent filing season, the 2026 tax filing season began on January 26, 2026, when the IRS started accepting and processing 2025 federal individual income tax returns.
The IRS also announced that some filing tools, such as certain IRS Free File options, became available earlier, but the official filing season start date for return acceptance was January 26, 2026.
State Law Note
State income tax filing seasons are administered at the state level and may begin on different dates from the federal filing season. The controlling authority is the applicable state revenue department or tax agency.
Sources
IRS — IRS opens 2026 filing season
IRS — IRS announces first day of 2026 filing season; online tools and resources help with tax filing
IRS — Next steps to Get Ready for 2026 tax filing season
IRS — Use IRS Free File to conveniently file your return at no cost