Overview
- Mexico’s SAT opened the 2025 corporate annual return window from Jan. 1 to Mar. 31, with key cutoffs on Jan. 19 for companies in liquidation, Feb. 16 for nonprofits, and Mar. 31 for other regimes including RESICO.
- SAT’s updated platform preloads prior-year payments, PTU, retentions, CFDI adjustments and carryforwards, offers a simulator since Dec. 1, and requires a valid e.firma plus online banking to file and pay via authorized bank transfers.
- The IRS will begin processing 2025 returns on Jan. 26, 2026, after Free File opened Jan. 9 for prepared submissions, with the filing and payment deadline on Apr. 15 and a projection of about 164 million individual returns.
- U.S. system updates reflect new law changes, including Schedule 1-A for newly approved deductions; certain benefits such as exclusions for qualified tips, portions of overtime, and up to $10,000 in auto-loan interest may require a valid SSN.
- ITINs unused in tax years 2022–2024 expired on Dec. 31, 2025 and must be renewed to avoid delays, the IRS is phasing out paper refund checks in favor of direct deposit bank details, and free VITA/TCE assistance is available in Texas at Dallas College, United Way of Tarrant County, BakerRipley and Foundation Communities.