US Trends

when will the irs start processing electronic returns 2026

For the 2026 tax season, the IRS will start processing most individual 2025 electronic returns on Monday, January 26, 2026, with business e-file opening earlier on January 13, 2026.

Key 2026 IRS e-file dates

  • Individual 1040 e-file opens: Monday, January 26, 2026 (IRS Modernized e-File/MeF system opens for individual returns).
  • Business e-file opens: Tuesday, January 13, 2026 (for corporations, partnerships, and other business returns).
  • These dates mark when the IRS systems actually begin accepting and processing 2025 tax year electronic returns, not just when software lets you hit “submit.”

Practical takeaways

  • If you file electronically on or after January 26, 2026, your 1040 return should begin IRS processing as soon as it is accepted by the MeF system.
  • Some tax software may allow you to “file” earlier, but those returns will typically be held in a queue and not transmitted to the IRS until the official opening dates above.
  • Using e-file plus direct deposit remains the fastest way to get a 2026 tax refund once processing begins.

Simple HTML table of the key dates

html

<table>
  <thead>
    <tr>
      <th>Return type</th>
      <th>IRS e-file opens</th>
      <th>Notes</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td>Individual (Form 1040)</td>
      <td>Monday, January 26, 2026</td>
      <td>Main start date for 2026 filing season individual electronic returns.</td>
    </tr>
    <tr>
      <td>Business (all others)</td>
      <td>Tuesday, January 13, 2026</td>
      <td>Corporations, partnerships, and other business returns.</td>
    </tr>
  </tbody>
</table>

SEO mini-notes

  • Focus keyword “when will the irs start processing electronic returns 2026” is directly answered: January 26, 2026 for individual returns, January 13, 2026 for business returns.
  • Related context includes “latest news” on the 2026 filing season start and how software queues returns until the MeF system opens.

Information gathered from public forums or data available on the internet and portrayed here.