IRS Tax Filing Season Begins

Washington, D.C. — January 26 marks the start of the 2026 tax filing season, during which the IRS will begin to accept and process tax returns for the year 2025. Taxpayers should be mindful that the deadline to file is April 15 to steer clear of any penalties or interest.

Each year, tax season prompts individuals to prepare and submit their income tax returns for the previous calendar year to the IRS. Generally, most U.S. citizens and permanent residents must file if their earnings exceeded a certain threshold during that year.

However, tax experts, alongside the IRS’s independent watchdog, have cautioned that this year’s filing season might face challenges. The potential issue stems from the departure of tens of thousands of employees due to planned layoffs and buyouts advocated by Elon Musk’s Office of Government Efficiency.

Frank Bisignano, the newly appointed IRS CEO since October, expressed confidence, stating, “IRS employees remain vigilant and dedicated to our mission of serving American taxpayers. At the same time, IRS systems have been updated to incorporate new tax laws and are prepared to process returns efficiently during the filing season.”

Notably, Mr. Bisignano also serves as Secretary of the Social Security Administration.

Moreover, the IRS will oversee the enforcement of significant provisions from a tax and spending package that Republicans enacted last summer. Some of these provisions take effect retroactively for the 2025 tax year, which may lead to increased inquiries from taxpayers and necessitate updates to IRS tax forms.

Acting IRS Administrator Scott Bessent remarked, “President Trump is committed to this nation’s taxpayers and aims to build on the progress of the 2025 tax filing season. We’re confident in our ability to foster growth and produce results for both businesses and consumers.”

This year, the IRS anticipates receiving around 164 million individual income tax returns, matching the figures from the previous year.

According to IRS data, the average tax refund was $3,167. Bessent has noted that the Republican tax law is expected to yield even larger refunds in 2026.

As per the latest Tax Advocate report presented to Congress in June, the IRS workforce has declined to 75,702 from 102,113 at the end of the Biden administration, though current employee numbers are not updated on the IRS website.

IRS employees involved in last year’s tax season were not permitted to accept offers from the Trump administration until after the April 15, 2025, filing deadline.

The National Tax Advocate’s report, submitted to Congress in June, highlighted that the 2026 tax season could be tumultuous. Erin M. Collins, who leads the organization focused on taxpayer rights, stated, “With IRS staff down by 26% and significant changes to the tax code ahead, there are real risks for the upcoming filing season.”