The IRS typically begins accepting electronic tax returns (e-file) in mid to late January each year. For the 2025 tax year (filed in 2026), the IRS announced that e-filing began on January 26, 2026. However, this date is subject to change each year, and the IRS may adjust it at any time. You can verify the official start date on the IRS website at www.irs.gov.
While tax preparation software may allow you to complete and pay your return in early January, the return cannot be transmitted to the IRS until the e-file system opens. If e-file is not yet available, you must print and mail your return using the appropriate forms and addresses.
Additionally, the IRS closes the e-file system for maintenance from mid-to-late November until the start of the new filing season in late January. During this period, electronic returns are not accepted.
Most individuals are eligible to e-file, even if they did not file a return in the previous year, unless they are under age 16 and filing for the first time. In such cases, a paper return must be mailed because their identity cannot be verified through the electronic database.
For amended returns (such as Form 1040-X), e-filing is available when the system is open; otherwise, you must mail the forms to the IRS.
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Disclaimer: Always verify deadlines and procedures with the official Federal or State Department of Revenue Forms and Instructions. This information is based on current IRS guidance and may be subject to change.