Key Takeaways
- Expect the 2027 season to open in late January, with an April 15, 2027 deadline.
- Single filers under 65 must file a 2026 return once gross income reaches $16,100.
- Only tips and overtime shown in the new W-2 and 1099 boxes qualify for OBBBA deductions.
- IRS identity theft cases averaged about 20 months, so protect your return with an IP PIN.
The 2027 filing season, when you’ll file your 2026 tax return, should open in the last week of January with a deadline of Thursday, April 15, 2027. The IRS confirms the exact opening day in January.
Every year I get the same handful of questions from readers gearing up for it. When can I file, how do I file for free, how much will I get back and why does the IRS take so long to pay it?
This year’s answers look ahead to the 2027 season, with the lessons from the 2026 season that carry straight into it.
When Can I File My 2026 Taxes?
Going by the usual pattern, the season opens in late January 2027, and employers must send W-2s by January 31, 2027. You’ll have what you need shortly after the opening day.
The lesson from 2026: the IRS shifted staff away from phones and toward processing correspondence, since a smaller workforce couldn’t handle both. Plan on getting answers online rather than by phone. Here’s my full breakdown of filing dates and deadlines.
How Can I File My 2026 Taxes for Free?
The headline hasn’t changed since last season: the IRS’s Direct File program was discontinued starting with the 2026 filing season and hasn’t come back. If you used it in 2024 or 2025, that option is gone unless the policy reverses.
The free options still running:
- IRS Free File, a partnership letting income-qualified filers e-file free through participating tax software providers.
- Free File Fillable Forms, open to everyone regardless of income.
- VITA and TCE, free in-person help for people earning under roughly $67,000, people with disabilities and limited-English speakers.
- MilTax, free for service members, eligible family and recent veterans.
Can I File a Tax Extension for My 2026 Return?
Yes. The IRS grants an automatic 6-month extension if you ask by the filing deadline, with no explanation required.
An extension buys more time to file, not to pay. Any balance owed is still due April 15, 2027, or interest and penalties start building. Request an extension through the IRS, or let your tax software file it for you.
How Much Do I Need to Make to Have to File?
For 2026 returns, you generally must file once your gross income reaches your standard deduction, including the extra amount for age 65 or older.
| Filing status | Under 65 | 65 or older |
|---|---|---|
| Single | $16,100 | $18,150 |
| Head of household | $24,150 | $26,200 |
| Married filing jointly | $32,200 | $33,850 (one 65+) |
| Married filing jointly | — | $35,500 (both 65+) |
| Married filing separately | $5 | $5 |
Self-employed filers have a much lower bar. You must file if net self-employment earnings are at least $400, no matter your total income.
These thresholds are up from the 2025 tax year ($15,750 single, $31,500 married filing jointly). That reflects the inflation adjustment plus an extra bump Congress built into the standard deduction under the One Big Beautiful Bill (OBBBA).
Example: Ruth is 67, single and lives on $17,500 a year of pension income. She’s under the $18,150 threshold, so she doesn’t have to file, though she may want to if tax was withheld from that pension and she’s owed a refund.
What’s Actually New for the 2027 Season?
This one is worth reading closely if you earn tips or overtime pay. The OBBBA’s “no tax on tips” and “no tax on overtime” deductions were available last season too, but W-2s and 1099s weren’t built to report qualified tips or overtime separately.
That left a lot of filers estimating. For 2026 returns, the IRS has directed that Forms W-2, 1099-NEC, 1099-MISC and 1099-K include dedicated reporting for qualified tips and overtime.
Only amounts separately reported there are deductible going forward. Check your pay stubs or ask payroll now whether they’re tracking this correctly, since a missing or mislabeled box could cost you the deduction.
The caps are $25,000 for qualified tips in eligible occupations and $12,500 for qualified overtime ($25,000 for joint filers). Two other changes carry into 2026 returns:
- The SALT deduction cap rises to $40,400, phasing down above $505,000 of income.
- The $6,000 “senior bonus” deduction for people 65 and older continues, phasing out at higher incomes.
When Will I Get My 2026 Tax Refund?
The IRS still aims to issue refunds within 21 days of accepting an e-filed return, which covers about 9 in 10 refunds. Paper returns take 6 weeks or more.
That target held up on paper last season, but the experience behind it got harder. The National Taxpayer Advocate’s 2026 mid-year report found more than 14 million returns were suspended for review, and about 1 million taxpayers waited an average of 5.5 weeks beyond normal processing.
Track your status with Where’s My Refund (WMR) or the IRS2Go app rather than the phone. The IRS answered only about 21% of the 48 million calls it got last season, with average waits of 14 minutes, up from 8 the year before.
Amended returns use the separate Where’s My Amended Return (WMAR) tool and take much longer. Your free IRS tax transcript is often the fastest way to see exactly where things stand.
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Why Might My Refund Be Delayed This Year?
The 21-day window is a target, not a guarantee, and the causes of delay haven’t changed. The big three are identity verification holds, mismatches against third-party records and PATH Act holds on returns claiming the Earned Income Tax Credit or Additional Child Tax Credit.
What has changed is the backlog behind them. IRS staffing was down more than a quarter heading into the 2026 season, and there’s no sign it’s being rebuilt for 2027.
The worst case is identity theft, when someone files a fake return with your SSN before you do. A Treasury Inspector General for Tax Administration audit released in September 2026 found those victims waited about 20 months on average for their refunds, against an IRS goal of 120 days.
My one piece of prep advice for every reader: get an IRS Identity Protection PIN through your online account before the season opens. It blocks anyone else from e-filing with your SSN, and I walk through it in my guide to protecting your Social Security number. For the full list of delay causes, see my complete breakdown of refund delays.
What Are the Odds I Get Audited by the IRS?
Lower than most people assume. The overall audit rate is under 0.5% of returns filed, rising with income but still below the IRS’s own targets for high earners because of the same staffing cuts. See the current numbers and what actually triggers a closer look.
One trend to know: correspondence audits, a mailed request for documents rather than a meeting, now make up the large majority of audits. If you get one, respond by the deadline, loop in your preparer and keep records for at least 3 years after filing, or 6 if the IRS flags a substantial income understatement.
Dates I’m Watching Before the 2027 Season Opens
- October 2026: the IRS usually releases next year’s inflation-adjusted figures (2027 tax brackets and standard deduction). They hadn’t come out as of early October.
- Late November: the refund interest rate for January to March 2027.
- December or January: PATH Act refund release dates for EITC and ACTC filers.
- January 2027: the official season opening date and the updated VITA income limit.
I’m also watching whether the tips and overtime reporting rollout goes smoothly, or creates enough confusion that the IRS issues transition relief again. I’ll update this page at each of those milestones.
