Core Points - The IRS announced that the 2026 tax filing season will begin on January 26, 2026, allowing taxpayers over two months to file their returns before the April 15 deadline [1][4] - The IRS Free File program will accept individual tax returns starting January 9, 2026, for taxpayers with an adjusted gross income of $84,000 or less [2] - A new form, Schedule 1-A, will be introduced to claim recent tax deductions, including those related to tips, overtime, and interest on car loans [4] Group 1 - The IRS is prepared to assist taxpayers in meeting their filing and payment obligations during the 2026 filing season, with updated information systems to process returns efficiently [9] - IRS CEO Frank Bisignano emphasized the agency's commitment to serving the American public and ensuring a smooth tax filing experience [9] - The "Where's My Refund?" tool will be available for taxpayers to check the status of their refunds shortly after filing [8] Group 2 - The IRS has been updating tax forms to reflect changes from the One Big Beautiful Bill Act, indicating a proactive approach to adapting to new tax policies [7] - Taxpayers can access their individual online accounts for information on balances due, payments made, and tax records [5] - The IRS is implementing a new type of individual retirement account, referred to as a Trump Account, for children under 18 [8]