For the 2025 tax year (the return you file in 2026), the IRS has announced that it will start accepting and processing individual federal tax returns on Monday, January 26, 2026. This is effectively the earliest you can actually file your federal return electronically or by mail in a normal way, assuming you already have all your documents.

Key dates for 2026 filing

  • Earliest IRS filing/processing date: January 26, 2026 (start of the 2026 tax season for 2025 returns).
  • Typical federal filing deadline: April 15, 2026, unless moved because of a weekend/holiday.
  • W‑2 deadline for employers to send forms: January 31, 2026, so many people won’t realistically be ready to file until late January or early February.

“Soft” early filing vs. official start

  • Some tax software may let you prepare and submit your return a bit before the official IRS open date, but the return will just sit in a queue until the IRS systems open on January 26.
  • In some recent years there has been a limited “soft opening” where a small number of returns are accepted slightly early for testing, but that is not something most regular taxpayers can or should rely on.

Practical “earliest” for most people

  • You can start gathering and entering information as soon as you get your tax documents (W‑2s, 1099s, etc.). Many people only receive everything they need near or after late January.
  • Filing the moment the IRS opens can speed up your refund and reduce last‑minute stress, but filing before you have all documents can cause delays, corrections, or amended returns later.

State taxes

  • States set their own open dates and deadlines, which often—but not always—track the federal calendar.
  • To be sure of the earliest date for your state return, check your state’s department of revenue or tax authority website close to tax season.

Bottom line: For 2026, circle January 26 as the earliest meaningful date to file your federal return, and plan to file any time after you have every required form in hand and have double‑checked your numbers.