The IRS will begin accepting and processing 2025 tax returns on Jan. 26, marking the official start date of the 2026 tax filing season, with April 15 set as the filing deadline to avoid penalties and interest.
Tax season is when taxpayers prepare and submit their income tax returns for the previous calendar year to the IRS, and most U.S. citizens and permanent residents need to file if they earn more than a certain amount, according to the Associated Press.
Tax experts, including the IRS’ independent watchdog, warned that this year’s filing season could be hampered by the loss of tens of thousands of tax collection workers. The warning was tied to planned layoffs and buyouts that were spurred by Elon Musk’s Department of Government Efficiency.
IRS Chief Executive Officer Frank Bisignano, named to the new role in October, said the agency is prepared for the season. “the IRS workforce remains vigilant and dedicated to their mission to serve the American taxpaying public. At the same time, IRS information systems have been updated to incorporate the new tax laws and are ready to efficiently and effectively process taxpayer returns during the filing season,” Bisignano said.
Bisignano is also commissioner of the Social Security Administration. The AP report said the IRS will also be responsible for implementing major provisions of Republicans’ tax and spending package signed into law last summer, including parts that retroactively affect the 2025 tax year—potentially creating more questions for taxpayers and requiring updates to tax forms.
Acting IRS Commissioner Scott Bessent said President Donald Trump is committed to improving the tax filing season from the prior year and said he is confident the IRS can deliver results. “President Trump is committed to the taxpayers of this country and improving upon the successful tax filing season in 2025,” Bessent said in a news release. “I am confident in our ability to deliver results and drive growth for businesses and consumers alike.”
The IRS expects to receive roughly 164 million individual income tax returns this year, on par with what it received last year. The AP report said the average refund amount was $3,167, citing IRS data, and that Bessent has said Republican tax law will result in bigger tax refunds in 2026.
The report also pointed to staffing concerns raised by the National Taxpayer Advocate. A report to Congress published in June stated that the IRS workforce fell from 102,113 workers at the end of the Biden administration to 75,702, and the AP said the IRS website does not include the latest employment numbers for the agency’s workforce.
In addition, IRS employees involved in last year’s tax season were not allowed to accept a buyout offer from the Trump administration until after the taxpayer filing deadline of April 15, 2025. The June National Taxpayer Advocate report warned that the 2026 season could be “rocky,” citing workforce reductions and upcoming tax law changes.
Erin M. Collins, who leads the organization assigned to protect taxpayers’ rights, said: “With the IRS workforce reduced by 26% and significant tax law changes on the horizon, there are risks to next year’s filing season,” in the AP’s account of the June warning.