Early filers have the opportunity to submit their tax returns starting January 26 this year

Key Dates for the 2026 Tax Filing Season

The Internal Revenue Service will officially open the 2026 tax filing season on January 26, when it will start accepting and processing tax returns for the 2025 tax year. Taxpayers must submit their returns by the deadline of April 15.

Concerns Over IRS Staffing and New Tax Laws

Tax professionals and the IRS’s independent oversight office have expressed concerns that this year’s tax season may face challenges due to a significant reduction in IRS personnel. Tens of thousands of tax collection employees have departed following planned layoffs and buyouts initiated by Elon Musk’s Department of Government Efficiency.

Additionally, the IRS is tasked with enacting major elements of the Republican-backed tax and spending legislation that was enacted last summer. Several aspects of this law apply retroactively to the 2025 tax year, which may create confusion for filers and necessitate updates to IRS tax forms.

IRS Leadership and Filing Projections

Acting IRS Commissioner Scott Bessent stated in a recent press release, “President Trump is dedicated to supporting American taxpayers and building on the successes of the 2025 tax season. I am confident in our team’s ability to achieve positive outcomes for both individuals and businesses.”

The IRS anticipates receiving about 164 million individual tax returns this year, a figure similar to last year’s total.

Declining IRS Workforce

According to the most recent National Taxpayer Advocate report to Congress, published in June, the number of IRS employees has dropped from 102,113 at the end of the Biden administration to 75,702. The IRS website does not currently display updated workforce statistics.

IRS staff who participated in last year’s tax season were prohibited from accepting buyout offers from the Trump administration until after the April 15, 2025, filing deadline.

Outlook for the Upcoming Tax Season

The June National Taxpayer Advocate report to Congress cautioned that the 2026 tax season could present significant difficulties.

Erin M. Collins, head of the organization dedicated to safeguarding taxpayer rights, remarked, “With the IRS workforce shrinking by 26% and substantial changes to tax law approaching, there are considerable risks for the next filing season.”