Overview
- The IRS will begin accepting 2025 tax-year returns on Monday, Jan. 26, with a filing and payment deadline of April 15, 2026, and an option to extend filing to Oct. 15.
- The agency projects about 164 million individual returns and reports systems are ready, noting most accurate e-filed returns with direct deposit are processed in roughly 21 days.
- Changes tied to the 2025 law include stricter SSN/ITIN timing for certain dependent credits, required reporting of digital-asset transactions, issuance of Form 1099‑K when platform payments exceed $20,000 and 200 transactions, new minor retirement accounts, and a new Schedule 1‑A for select deductions.
- IRS Free File generally serves taxpayers with AGI up to about $84,000, though reports differ on whether it accepts returns before Jan. 26; online fillable forms remain available for those above the limit.
- Free in-person help is offered through VITA and TCE sites, including Texas providers such as Dallas College, United Way of Tarrant County, BakerRipley and Foundation Communities, and immigrants may file using an ITIN with tax data not shared with ICE absent a court order.