The IRS tax filing season for 2026, covering income earned in 2025, officially begins on January 26, 2026. While most filing deadlines remain the same as previous years, taxpayers can expect some important changes related to refunds, reporting rules, and new tax provisions. This article shares key details collected from public sources to help individuals and businesses stay informed and prepared.
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Key Tax Filing Deadlines for 2026
The IRS has confirmed that major filing due dates remain unchanged:
- April 15, 2026: Deadline for individuals filing Form 1040, trusts filing Form 1041, and C corporations filing Form 1120.
- March 16, 2026: Deadline for partnerships (Form 1065) and S corporations (Form 1120-S).
If an extension is filed, the extended due date is September 15, 2026. - February 2, 2026: Deadline to send W-2 forms, W-3, and Forms 1099-NEC and 1099-MISC to both recipients and the IRS.
Meeting these deadlines is important to avoid penalties and delays, especially for businesses that file multiple information returns.
Changes in Tax Refund Processing
One of the biggest changes for the 2026 filing season relates to how refunds are issued.
- Most refunds are still expected to be processed within 21 days after the IRS accepts an electronically filed return.
- Refund status can usually be checked 24 hours after e-filing using the IRS “Where’s My Refund?” tool.
- Direct deposit is now required for refunds. Paper checks are being phased out to reduce fraud and speed up delivery.
- E-filed returns are usually acknowledged within 24 to 48 hours, while paper returns may take up to four weeks just to show a status update.
These changes make electronic filing more useful than ever.
New Tax Provisions to Be Aware Of
Several updates for 2026 come from recent legislation and IRS rule changes:
- A new Schedule 1-A allows eligible taxpayers to claim certain deductions, including income from tips, overtime pay, car loan interest, and increased deductions for seniors.
- Form 1099-K now requires reporting of third-party payment income, even if the taxpayer did not receive a physical tax form.
- Form 1099-DA applies to digital asset transactions, meaning income related to crypto or similar assets may need to be reported.
- New Trump Accounts allow IRA-type savings accounts for children.
- The IRS Free File program opens on January 9, 2026, for taxpayers who qualify.
Quarterly Estimated Tax Payments
For individuals and businesses with non-wage income, estimated tax payments are still required quarterly.
- Q1 payment due: April 15, 2026
(for income earned January 1 to March 31, 2026) - Q2: June 15, 2026
- Q3: September 15, 2026
- Q4: January 15, 2027
There are no automatic extensions for estimated tax payments, so timely payment helps avoid penalties.
Simple Ways to Make Tax Payments
The IRS offers several payment options, including:
- IRS Direct Pay from a bank account
- EFTPS
- Credit or debit cards through approved payment processors
Filing 1099 Forms Made Easier
For businesses that need to file 1099 forms on time, using an IRS-authorized e-filing provider can help reduce errors and delays. Form1099Online.com, an IRS-authorized Form 1099 e-file service, allows businesses to prepare, file, and send 1099 forms online in a simple and organized way. It can be especially helpful during busy filing seasons when deadlines are close.