Key Takeaways
- The 2026-2027 season (for 2026 tax year returns) is expected to open in late January 2027, with an April 15, 2027 deadline; exact dates aren't confirmed yet.
- IRS Direct File remains discontinued; IRS Free File and Free File Fillable Forms are still your free options.
- 2026 tax year minimum filing thresholds rise to $16,100 single (under 65) and $32,200 married filing jointly (both under 65); self-employed filers must file at just $400 in net earnings.
- W-2s and 1099s will now separately report qualified tips and overtime - only amounts reported in those new boxes qualify for the OBBBA deductions this season, so confirm your employer is tracking this correctly.
- The National Taxpayer Advocate found over 14 million returns suspended for review and a 21% phone answer rate during the 2025-2026 season - expect similar strain and use online tools over the phone.
- The IRS audit rate remains under 0.5% overall, and most audits are now handled by mail rather than in person.
Every year I get the same handful of questions from readers gearing up for the next filing season: 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 lean forward — toward the 2026-2027 season, when you’ll file your 2026 tax year return. I’m also folding in what the just-finished 2025-2026 season (filing your 2025 return) actually taught us, since several of those lessons carry directly into what to expect next.
When Can I File My 2026 Taxes?
The IRS hasn’t confirmed exact 2026-2027 season dates yet — it typically announces the opening date in early-to-mid January. Going by pattern, expect the season to open in the last week of January 2027, with the filing deadline landing on April 15, 2027. Employers must send W-2s by January 31, 2027, so you’ll have what you need shortly after the season opens.
Lesson from this year: the 2025-2026 season saw the IRS deliberately shift resources away from phone service toward processing correspondence and account issues, since a shrunken workforce couldn’t handle both. Assume something similar this year — plan on getting answers online rather than by phone if you can. See the full deadline breakdown here.
How Can I File My 2026 Taxes for Free?
Nothing new to report here since the 2025-2026 season, which is itself the headline: the IRS’s Direct File program — its own free-filing tool — 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 for good barring a policy reversal.
IRS Free File is still running — a public-private partnership letting qualifying filers (based on income) e-file free through participating tax software providers. Above the income threshold, Free File Fillable Forms remain open to everyone. VITA and TCE still offer free in-person help for people earning under roughly $67,000, people with disabilities, and limited-English speakers, and MilTax remains free for service members, eligible family, and recent veterans.
Can I File a Tax Extension for My 2026 Return?
Yes — same as always, the IRS grants an automatic 6-month filing extension if you request it by the filing deadline, no explanation required. An extension buys you more time to file, not more time to pay; any balance owed is still due April 15, 2027, or you’ll accrue interest and penalties. Request an extension directly through the IRS, or let your tax software file it for you.
How Much Will I Need to Make to Be Required to File My 2026 Return?
The IRS’s official 2026 tax year figures, based on the standard deduction amounts already released:
| Filing Status | Under 65 | 65 or Older |
|---|---|---|
| Single | $16,100 | $18,150 |
| Married Filing Jointly (both under 65) | $32,200 | — |
| Married Filing Jointly (one 65+) | — | $34,250 |
| Married Filing Jointly (both 65+) | — | $36,300 |
| Married Filing Separately | $5 | $5 |
Self-employed filers have a much lower, non-inflation-adjusted bar: you must file if net self-employment earnings are at least $400, regardless of total income. These are slightly higher than last year’s 2025 tax year thresholds ($15,750 single / $31,500 MFJ), reflecting the roughly 2.7% inflation adjustment plus an extra bump Congress built in for the bottom two brackets under the One Big Beautiful Bill Act (OBBBA).
What’s Actually New for the 2026-2027 Season?
This is the one worth reading closely if you claim tips or overtime pay. The OBBBA’s “no tax on tips” and “no tax on overtime” deductions were technically available for the 2025-2026 season too, but employers’ W-2 and 1099 forms weren’t yet built to separately report qualified tips or overtime — so a lot of filers had to estimate, and some tax software struggled to handle it cleanly.
For the 2026-2027 season, the IRS has directed that Forms W-2, 1099-NEC, 1099-MISC, and 1099-K be updated to include dedicated boxes for qualified tips and qualified overtime. Only amounts separately reported in those boxes will be deductible going forward, so check your pay stubs or ask your employer/payroll provider now whether they’re tracking this correctly — a mislabeled or missing box could cost you the deduction. The overtime deduction caps at $12,500 ($25,000 for joint filers); the tips deduction is capped at $25,000 for eligible occupations.
A few other changes carrying into 2026 tax year returns: the SALT (state and local tax) deduction cap rises to $40,400, phasing down for filers with income above $505,000; and the new $6,000 “senior bonus” deduction for taxpayers 65+ continues, phasing out at higher incomes.
When Will I Get My 2026 Tax Refund?
The IRS’s standard is still to issue refunds within 21 days of accepting an e-filed return, covering roughly 9 out of 10 refunds; paper returns take 6 weeks or more. That target held up through the 2025-2026 season on paper, but the experience behind it got harder — the National Taxpayer Advocate’s 2026 mid-year report found the IRS suspended more than 14 million returns for further review and roughly 1 million taxpayers waited an average of 5.5 weeks beyond normal processing time.
Track your status with Where’s My Refund (WMR) or the IRS2Go app rather than by phone — the IRS answered only about 21% of the 48 million calls it received last season, with average wait times of 14 minutes, up from 8 the year before. Amended returns use the separate Where’s My Amended Return (WMAR) tool and take considerably longer. Your free IRS tax transcript is often the fastest way to see exactly where things stand.
Subscribe here and I’ll flag any changes to these guidelines as the season develops.
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: identity verification holds, mismatches between your return and third-party records, or PATH Act holds if you claim the Earned Income Tax Credit or Additional Child Tax Credit — those refunds are held by law until at least mid-to-late February regardless of filing date.
What’s new is the scale of the backlog behind those delays. IRS staffing was down roughly 27% heading into the 2025-2026 season, and identity-theft casework alone had a backlog of over 500,000 cases running close to two years to resolve. There’s no indication staffing is being rebuilt for 2026-2027, so if your return gets flagged for review, expect it to take a while — and lean on the online tools above rather than the phone. See my complete breakdown of refund delays here.
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, climbing with income but still landing below the IRS’s own stated targets for high earners due to the same staffing cuts mentioned above. See the full current numbers and what actually triggers a closer look here.
One trend to know about heading into this season: correspondence audits (a mailed request for documentation, not an in-person meeting) are up and now make up the large majority of audits, as a smaller IRS workforce leans on cheaper, mail-based review. If you get one, respond by the deadline, loop in your preparer, and keep supporting records for at least 3 years after filing — 6 years if the IRS flags a substantial income understatement.
Looking Ahead: 2027-2028 Season
Watch for the IRS to confirm official 2026-2027 season dates in January 2027, and for the next round of inflation-adjusted figures (covering 2027 tax year returns) to be released around October or November 2027. I’ll also be watching whether the tips/overtime W-2 reporting rollout goes smoothly this season, or whether it creates the kind of confusion that pushes the IRS to issue transition relief again.
