As of October 24, 2026, the IRS had not announced when the 2027 tax filing season starts. The 2026 season opened Monday, January 26, 2026, after an announcement on January 8. In the last four years, e-filing opened between January 23 and January 29, so late January 2027 is a reasonable expectation, not a promise.
What past seasons show
| Season | IRS announced | E-filing opened |
|---|---|---|
| 2024 | January 8, 2024 | Monday, January 29, 2024 |
| 2025 | January 10, 2025 | Monday, January 27, 2025 |
| 2026 | January 8, 2026 | Monday, January 26, 2026 |
The 2023 season opened on January 23, 2023. The last three announcements came in the first ten days of January, so a 2027 date from the IRS is likely to come in early January. That is a pattern, not a commitment.
Free File, Direct File and other free options
Free File is closed until January 2027. In 2026 it opened January 9, and IRS Fillable Forms, which has no income limit, opened January 26. The guided Free File limit was $89,000 of adjusted gross income for tax year 2025. The IRS Free File page, last reviewed October 21, 2026, shows $95,000 without saying which year it applies to, so we treat the 2027 limit as unconfirmed.
Direct File is the free online filing program the IRS ran itself. A Treasury report dated October 2, 2025 said the IRS would suspend it. The IRS's 2026 season releases list Free File, Fillable Forms, volunteer help (VITA and TCE) and MilTax, but not Direct File. We found no official statement about 2027, so do not plan around it.
Documents to gather and when they arrive
| Document | Due to you (calculated) |
|---|---|
| W-2 wages | Monday, February 1, 2027 |
| 1099-NEC contract pay | Monday, February 1, 2027 |
| 1099-K from payment apps and marketplaces | Monday, February 1, 2027 |
| 1099-B, 1099-DA and 1099-S | Tuesday, February 16, 2027 |
January 31 is a Sunday and February 15 is Presidents Day, which is why the dates shift. These are the latest dates, and many forms arrive earlier. Also gather last year's adjusted gross income, which e-filing may ask for (see how AGI is calculated), Social Security numbers for everyone on the return, and bank details for direct deposit. See when taxes are due for the full list.
When refunds can arrive
Opening day is when the IRS starts accepting returns, not when refunds go out. By law, the IRS cannot pay a refund that includes the earned income credit or additional child tax credit before mid-February. In 2026 the IRS said status would update by February 21 and money would arrive by March 2. The 2027 dates were not published as of October 2026. See earned income credit and where is my refund.
Example (illustration only)
Sam has W-2 wages and sold shares in a brokerage account. His W-2 arrives in January, but the brokerage's Form 1099-B may not arrive until mid-February. If Sam files in January using a rough $3,000 gain and the 1099-B later shows $3,400, he may need to file an amended return. Waiting for the form avoids that step. The numbers are invented.
Common mistakes
- Waiting for the IRS start date before gathering documents.
- Counting on Direct File.
- Treating Free File as open all year.
- Filing before every tax form has arrived.
- Assuming the first day of the season is the first day refunds arrive.
What to do next
- Check your withholding now with the IRS Tax Withholding Estimator and update your Form W-4 if needed. See Form W-4 withholding.
- Keep records for the new deductions: tip logs, overtime pay records and car loan statements with the vehicle identification number. See the new deductions.
- Check estimated tax payments due January 15, 2027.
- Set up a folder for forms as they arrive.
- Watch for the IRS announcement in early January 2027.
A CPA can help you decide whether to file early or wait for every form. Browse more answers in our tax questions section.
Frequently asked questions
When will the IRS start accepting 2026 tax returns?
It had not announced a date as of October 24, 2026. Past seasons opened between January 23 and January 29.
Is IRS Free File open now?
No. It is closed until January 2027. The exact 2027 opening date and income limit were not confirmed as of October 2026.
Will IRS Direct File be available for 2027?
There is no official statement saying so. Treasury's October 2025 report said the IRS would suspend it, so do not count on it.
When will I get my W-2 and 1099 forms?
By February 1, 2027 for W-2, 1099-NEC and 1099-K, and February 16, 2027 for 1099-B, 1099-DA and 1099-S, by our calculation.
Can I get my refund as soon as the season opens?
No. The IRS says most e-filed, direct deposit returns are refunded in under 21 days, and refunds with the earned income credit or additional child tax credit wait until mid-February.
Official sources
- IRS: IRS announces first day of 2026 filing season
- IRS: Filing season statistics by year
- IRS: Free File, do your federal taxes for free
- U.S. Treasury: Report on the replacement of Direct File (October 2, 2025)
- IRS: Year-round tax planning can make filing easier
- IRS: When to expect your refund if you claimed the EITC or ACTC
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.