The IRS has released updates related to the 2026 federal tax filing season for 2025 returns. These updates include information about disaster-related deadline relief for specific areas in West Virginia, the start of the filing season, commonly applicable filing deadlines, and new information reporting requirements for digital asset transactions.
The details below summarize publicly available IRS announcements and are intended for general awareness.
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Storm-Related Tax Relief for Certain West Virginia Counties
Following a FEMA disaster declaration related to severe storms, the IRS announced federal tax deadline relief for taxpayers located in Marion and Ohio counties in West Virginia. This relief is based on the taxpayer’s IRS address of record and may apply to individuals, businesses, and tax-exempt organizations within the designated areas.
For eligible taxpayers, certain federal tax deadlines may be postponed until February 2, 2026. This postponement may include:
- Extended due dates for 2024 individual and business tax returns
- Quarterly estimated tax payments originally scheduled for:
- June 16, 2025
- September 15, 2025
- January 15, 2026
- Payroll and excise tax returns with original due dates falling within the relief period
Taxpayers outside the identified counties generally follow standard IRS deadlines unless separate relief applies.
Start of the 2026 IRS Filing Season
The IRS announced that it began accepting 2025 individual income tax returns on January 26, 2026. The agency has indicated an expectation of receiving approximately 164 million individual returns during the filing season.
Return acceptance and processing timelines may vary depending on individual filing circumstances and IRS procedures.
Commonly Applicable Federal Tax Deadlines
The IRS has outlined several filing and reporting dates that commonly apply during the 2026 tax year:
January 31, 2026
- Employers issue Form W-2 to employees
- Payers furnish applicable Form 1099, including Form 1099-NEC
- Certain recipient copies may have later deadlines depending on form type and filing method
April 15, 2026
- Standard due date for filing Form 1040
- Federal income tax payments for 2025
- First-quarter estimated tax payments for 2026
June 15, 2026
- Automatic filing extension date for U.S. citizens and residents living abroad
- Any tax owed is generally associated with the April 15 due date
October 15, 2026
- Extended filing deadline for individuals who submitted Form 4868
- Filing extensions apply to the return submission date and do not change payment due dates
Digital Asset Reporting: Form 1099-DA
For the 2025 tax year, the IRS introduced Form 1099-DA, which applies to certain digital asset transactions. This form is intended for use by brokers reporting qualifying digital asset sales or exchanges.
- Electronic filing deadline: March 31, 2026
- Applies to covered digital asset transactions occurring during 2025
The form represents an additional information reporting requirement for brokers subject to IRS digital asset reporting rules.
Refund Timing and Filing Threshold Information
Under existing IRS procedures, tax returns claiming credits such as the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC) are subject to statutory processing timelines. As a result, refunds associated with these returns are generally issued later in the filing season.
Based on IRS guidance, refunds for these returns may be received in early March, depending on processing factors and selected refund methods.
Regarding filing requirements:
- According to IRS standard deduction thresholds, single filers under age 65 may be required to file a 2025 federal income tax return if gross income exceeds $15,750
- Common documents associated with return preparation may include Forms W-2, Forms 1099, and records related to deductions or credits
Individual filing requirements can vary based on multiple factors.
Electronic Filing of Information Returns
The IRS requires many information returns, including Forms 1099, to be filed electronically when applicable thresholds are met. IRS-authorized e-file providers support electronic submission of these returns in alignment with IRS e-filing requirements.
Form1099Online.com is listed by the IRS as an authorized e-file provider for electronically filing Form 1099 series information returns.