Tax filing season has started in the United States, and the IRS expects 164 million people to submit returns by April 15. The agency said last year it processed more than 165 million individual income tax returns, with 94% filed electronically.

The IRS expects the pace to be smooth for people with straightforward returns. At the same time, the agency’s national taxpayer advocate has warned that the 2026 filing season could bring challenges for taxpayers who run into problems, citing an exodus of IRS workers since the start of the Trump administration.

The IRS said it expects electronic filers to receive refunds in about 21 days or less, and it indicated that direct deposit should be even faster. For taxpayers who file a paper return, the IRS cautioned that refunds could take four weeks or more, and that the timing could extend if returns require amendments or corrections.

The IRS also cautioned taxpayers not to rely on receiving a refund by a particular date, particularly when making major purchases or paying bills. The agency pointed people toward routine status checks rather than planning around a single projected deposit day.

For monitoring refunds, taxpayers can use the IRS online tool “Where’s My Refund?” The IRS said the tool is available to check refund status within 24 hours after e-filing and generally within four weeks for paper filers. The IRS said the tool also provides projected deposit dates for most early EITC and ACTC refund filers by Feb. 21, and that updates occur once daily overnight.

The IRS said taxpayers need their Social Security number or an ITIN to use “Where’s My Refund?” It said people can also check refund status through the IRS2Go app or their IRS Individual Online Account.

In general, the IRS said filers receive refunds when they paid more through the year than they owe, such as through withholding or other arrangements. It also said some taxpayers may still receive a refund if they qualify for refundable credits, including the Earned Income Tax Credit, or EITC, and the Child Tax Credit.

The IRS said taxpayers generally must file a return to receive a refund, and they have three years to claim it. For the EITC, the IRS said the investment-income limit is under $11,950, and it listed specific working-income cutoffs depending on filing status and children.

For EITC eligibility, the IRS said that for a single filer with no children, income must be $19,104 or below. For married couples filing jointly with three or more children, the IRS said the income limit is $68,675 or below, and it directed filers to an online EITC Assistant tool to determine eligibility based on marital status and dependents.

For the Child Tax Credit, the IRS said the credit can be up to $2,200 per qualifying child. The IRS laid out eligibility requirements including that a qualifying child must have a Social Security number, be under age 17 at the end of 2025, live with the taxpayer for more than half the tax year, be claimed as a dependent on the return, and be a U.S. citizen, U.S. national, or a U.S. resident alien.

The IRS said families qualify for the full Child Tax Credit for each qualifying child if their annual income is not more than $200,000, or $400,000 if filing jointly. The IRS also said the Additional Child Tax Credit is $1,700 per qualifying child, that it applies to families with little or no federal income tax liability, and that filers must have earned income of at least $2,500.

On timing, the IRS said it expects most refunds for the EITC, Child Tax Credit and Additional Child Tax Credit to be available in bank accounts or on debit cards by March 2 for direct deposit filers. The IRS said some taxpayers may receive refunds earlier depending on their financial institution.

What’s changed for 2026, the IRS said, is that most taxpayers must provide routing and account numbers to receive refunds directly deposited into their bank accounts. The IRS said this is because it began phasing out paper tax refund checks on Sept. 30 in accordance with an executive order.