IRS Announces E-Filing Opening Dates for the 2026 Filing Season

Planning to file your taxes electronically for Tax Year 2025? Timing matters. Knowing when the IRS opens electronic filing can help you prepare ahead of time and avoid unnecessary delays during the busy tax season.

This guide highlights the official IRS e-filing opening dates so you know exactly when returns can begin to be submitted.

When Does E-Filing Open?

The IRS has announced the opening dates for the 2026 filing season (for Tax Year 2025 returns):

Business Tax Returns

(Corporations, partnerships, and other entities) January 13, 2026 (Tuesday)

Individual Tax Returns

(Form 1040) January 26, 2026 (Monday)

Once e-filing opens, returns can be submitted electronically and processed by the IRS.

Why Filing Early Matters

Even though e-filing opens in January, preparing your return ahead of time can make the process smoother. Filing early may help:

• Reduce delays during peak filing periods

• Identify missing information sooner

• Receive IRS acknowledgments faster

Early preparation puts you in control when filing season begins.

What If Your Return Is Rejected?

A rejected return doesn’t necessarily mean something is wrong. The IRS allows a perfection period, which gives filers time to correct errors and resubmit without penalty.

Typical perfection periods include:

• Individual returns: 5 calendar days

• Business returns: 10 calendar days

• Extensions: Usually 5 days

Returns corrected and resubmitted within the allowed timeframe are generally treated as filed on time. Keep in mind that some states may have different rules.

Final Thoughts

Knowing when IRS e-filing opens helps you plan ahead and file with confidence. By preparing early and understanding the process, you can make tax season less stressful and more efficient.

If you have questions about filing electronically or preparing your return, professional guidance can help ensure everything is submitted accurately and on time.