IRS’ Free File program opens Jan. 9; full 2026 tax season officially starts Jan. 26

^{Photo by Supannee U-prapruit}

UPDATE, Friday, Jan. 9, 2026: As I suspected, the 2026 version of Free File, which is available to qualifying taxpayers today, has been tweaked for this filing season. The income threshold is $89,000. That’s five grand more than last year’s filer cut-off earnings level.

You also now can check out the participating software tax preparation and efiling options. They are offered by the same eight Free File Alliance companies that were part of the no-cost program last year: FreeTaxUSA; FileYourTaxes.com; TaxAct; 1040.com; OLT OnLine Taxes; 1040NOW; TaxSlayer; and ezTaxReturn.com.

I’m working on a follow-up post about using Free File. I’ll add the link when it’s published. AND HERE IT IS: Same 8 tax software companies return for Free File 2026, which has more on these Free File providers and other no-cost tax filing options this year.

Attention taxpayers interested in using Free File to submit their tax returns this year. The no-cost tax preparation and e-filing program will open to eligible taxpayers tomorrow, Friday, Jan. 9.

The start of Free File was part of a longer announcement by the IRS that also noted the official start of this year’s filing season is Monday, Jan. 26. That’s when the agency will start processing our 2025 tax year returns.

Note that Jan. 26 date Free File users. Even if you use the free filing option, the IRS won’t get to your return until then last week of the month. But at least your Form 1040 will be in the queue.

Business filers, however, must wait a bit longer for official word from Uncle Sam as to when his tax collector will take your filings.

Last year, the IRS started accepting e-filed business returns on Jan. 15, 2025. That mid-month date is still the one shown on IRS.gov’s Modernize e-File (MeF) status page.

Usual IRS schedule: This year’s personal tax return filing and processing dates follow the tax agency’s usual end of January start of the annual tax season, with Free File opening a couple of weeks sooner.

And it is welcome news.

Many in the tax world, and all us taxpayers, have been concerned that cuts last year by Congress and the Department of Government Efficiency (DOGE) to the IRS’ budget and staff would adversely affect this filing season.

That still might happen. But at least the IRS appears to be running on a usual filing season schedule.

So, if you’re ready to file your individual tax return, or at least ready to get ready to file, it is tax go time!

Maybe.

Short on Free File specifics: While word that Free File, the no-cost tax preparation and electronic filing option created by the IRS’ partnership with the Free File Alliance, is good news, it is limited news.

IRS.gov’s official portal to Free File offers basic information about the program. A key one is the adjusted gross income (AGI) eligibility limit. The page says Free File can be used by filers whose 2025 AGI was $84,000. Per the update note at the top of the post, the AGI threshold this year is $89,000.

That’s the same income cap as last year. Usually, the Free File earnings level is adjusted upward to account for inflation. Will that dollar amount be increased when the site opens to filers tomorrow? I’ll double check and update if it does. DONE!

Also, there’s no info yet on the IRS website about this year’s participating tax software providers. Ditto at the Free File Alliance’s site.

For the last two years, the same eight companies have offered Free File options to qualifying filers. Again, I’ll check the site tomorrow to see which companies are in the system for this filing season. DONE! This info also is now up to date. Those same companies, listed in the update section at the top of this post, are 2026 Free File participants.

General Free File preparation needs: There is, however, some basic Free File information that can help you prepare to use the program. The IRS says you’ll need to have on hand the following material in the various categories.

Personal information —

• A copy of last year’s tax return in order to access your AGI
• Valid Social Security numbers for yourself, your spouse, and where applicable any dependent(s)

Income statements —

• W-2s showing your annual wages from all of your employers
• Form 1099-INT showing interest paid to you throughout the year
• Form 1099-G showing any refund, credit or offset of state and local taxes
• Forms 1099-DIV and 1099-Rshowing dividends and distributions from retirement and other plans paid to you during the year

Other income and receipts —

• Social Security benefits
• Unemployment Compensation
• All receipts pertaining to your small business, if applicable
• Income receipts from rental, real estate, royalties, partnerships, S corporation, trusts
• If you got Affordable Care Act (also known as Obamacare) health care coverage through a marketplace, you’ll also need your Form 1095-A, Health Insurance Marketplace Statement, and IRS Form 8962, Premium Tax Credit

Electronic filing requirements —

• AGI from the prior tax year is required to verify your identity.
• If you do not have that amount, and you used Free File last year, you can use last year’s self-select signature personal identification number (PIN).
• A working email address so the IRS Free File software company can notify you when IRS accepts your return.

Ready, set, wait: Again, it’s good to know the official dates when we can file or use online filing options.

But remember, the starting day that really matters is Jan. 26. That’s when IRS agents will begin processing our 2025 returns.

I know a lot of the ol’ blog’s readers are champing at the bit to file since they expect to get a tax refund. But don’t be in such a hurry that you file to soon.

You need data to thoroughly and correctly complete your Form 1040 and any required schedules. For most of us, that means waiting for our W-2s, 1099s, and other official statements, most of which are copied to the IRS.

And some of those documents, despite being required to be to you by Jan. 31, are slow to arrive, especially if they are sent by the U.S. Postal Service instead of being emailed or made available to download.

If you file without this correct info, the IRS might hold your return, regardless of how early you filed it, until it gets answers from you about discrepancies on your return.

So, when it comes to tax filing, sometimes the fastest route to a tax refund means slowing down your return filing a bit.