when does the irs officially open?

​The Internal Revenue Service hasn't announced the date they will start accepting and processing 2025 tax returns. In the past years, the IRS has started processing returns mid-January. Here are some important dates to remember.

• Late January 2026: The date the IRS officially begins accepting and processing electronic tax returns (e-file opening).
• February 2, 2026: The deadline for employers to send out W-2 forms and certain 1099 forms.
• Mid-February 2026: Refunds for returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) are legally delayed until around this time to verify credits and prevent fraud.
• April 15, 2026: The standard deadline to file your 2025 tax return and pay any taxes owed.
• October 15, 2026: The deadline to file if you requested an automatic extension (Form 4868) by April 15, though any taxes owed were still due in April.