Some taxpayers will be able to file a return and get it accepted weeks earlier this year.
Many Americans will have to wait until Jan. 26 to submit a federal income tax return. However, the IRS also opened tax filing on Jan. 9 for a limited group of “qualified taxpayers.” According to the IRS, these qualified individuals are specifically those who use the IRS Free File program and had an adjusted gross income (AGI) of $89,000 or less in 2025.
The Free File program, which opened on Jan. 9, offers commercial tax preparation software for free to those with an AGI of $89,000 or less.
This program is related to the IRS’ free Fillable Forms, which are essentially electronic versions of IRS paper forms that taxpayers can complete themselves, regardless of their income. However, taxpayers using Fillable Forms cannot submit their returns until Jan. 26.
In essence, the Jan. 9 start date provides an early filing advantage only to lower-income taxpayers using the guided Free File software, while everyone else must wait until the general filing season opens on Jan. 26.
Of course, you likely won’t know your adjusted gross income for 2025 until you file your return. But if your income hasn’t changed dramatically, you can get a sense of what the number will be by looking at previous returns.
For example, grab your 2024 return and find your AGI for that year on line 11.
IRS Free File is available for tax preparation in all 50 states and the District of Columbia. It provides guided federal and state tax preparation and filing, and there are offers for free state returns for most states.
For more about the upcoming tax season, check out “IRS Announces 5 Key Dates for the 2026 Tax Season (Some With Steep Late Penalties).”
Add a Comment