When Does Tax Season Start 2027? IRS E-File and W-2 Dates
In each of the last four seasons the IRS began accepting individual returns on a Monday between January 23 and January 29 (IR-2023-11, IR-2024-24, IR-2025-18 and IR-2026-12), after announcing the date in early January. When we checked on November 1, 2026, the IRS had not announced a start date for the 2027 filing season. The IRS says employers generally must furnish W-2 copies to employees by Monday, February 1, 2027, and that April 15, 2027 is the deadline to file and pay taxes.
Maintained by Archie Chang · Sources checked against IRS text on November 1, 2026 · Methodology & sources
E-file start dates: the last four seasons
Each row comes from IRS news releases: the announcement of the start date and the release on opening day. The pattern below is from past seasons, and When we checked on November 1, 2026, we found no IRS statement that it will hold for 2027.
| Season (tax year) | Start announced | IRS began accepting returns | IRS Free File opened | Filing deadline |
|---|---|---|---|---|
| 2023 (2022) | January 12, 2023 (IR-2023-05) | Monday, January 23, 2023 (IR-2023-11) | January 13, 2023 (calendar year added) | Tuesday, April 18, 2023 |
| 2024 (2023) | January 8, 2024 (IR-2024-04) | Monday, January 29, 2024 (IR-2024-24) | January 12, 2024 (calendar year added) | Monday, April 15, 2024 |
| 2025 (2024) | January 10, 2025 (IR-2025-08) | Monday, January 27, 2025 (IR-2025-18) | January 10, 2025 (calendar year added) | Tuesday, April 15, 2025 |
| 2026 (2025) | January 8, 2026 (IR-2026-02) | Monday, January 26, 2026 (IR-2026-12) | January 9, 2026 (calendar year added) | Wednesday, April 15, 2026 |
Each of the four opened on a Monday between January 23 and January 29, and the IRS announced the date between 11 and 21 days earlier (our count from the release dates). The releases say, for example, that the IRS “opened the 2025 tax filing season today” (IR-2025-18) and “announced Monday, January 23, 2023, as the beginning of the nation's 2023 tax season” (IR-2023-05). The most recent:
“The Internal Revenue Service announced Monday, January 26, 2026, as the opening of the nation’s 2026 filing season.”
“The Internal Revenue Service today opened the 2026 tax filing season and began accepting and processing federal individual income tax returns for tax year 2025.”
“2025 filing season began Jan. 27, 2025; 2026 filing season began Jan. 26, 2026.”
The IRS explained what the opening day means for returns prepared earlier:
“This is the date IRS systems officially begin accepting tax returns. Many software providers and tax professionals are already accepting tax returns; they will transmit those returns to the IRS when the agency begins accepting tax returns on January 23.”
When we checked on November 1, 2026, the IRS’s Individual tax filing page said the deadline for 2026 returns is April 15, 2027, and we found no IRS announcement of the 2027 opening. When the IRS announces it, the release will be on the IRS newsroom page, and the filing season statistics page lists each season’s start.
W-2 and 1099-NEC deadlines
Generally, employers send Form W-2 to employees by January 31, moved to the next day that is not a Saturday, Sunday or legal holiday. The IRS General Instructions for Forms W-2 and W-3 say:
“Generally, you must furnish Copies B, C, and 2 of Form W-2 to your employees by February 1, 2027. You will meet the “furnish” requirement if the form is properly addressed and mailed on or before the due date. If employment ends before December 31, 2026, you may furnish copies to the employee at any time after employment ends, but no later than February 1, 2027. If an employee asks for Form W-2, give them the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later. However, if you terminate your business, see Terminating a business.”
The IRS states the rule for due dates that land on a weekend in Publication 509:
“Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday. The term “legal holiday” means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustments for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later.”
January 31, 2027 is a Sunday (calendar), so the deadline moves to Monday, February 1, 2027, which is the date the IRS prints. The same rule gave Monday, February 2, 2026, for 2025 W-2s, because January 31, 2026 was a Saturday; the IRS’s 2026 Publication 509 says to give employees their copies “by February 2, 2026”.
| Tax year | W-2 copies to employees | Why | IRS source |
|---|---|---|---|
| 2023 | Wednesday, January 31, 2024 | January 31 falls on a weekday (calendar) that is not a legal holiday, so it does not move. | IRS news release IR-2024-26 |
| 2025 | Monday, February 2, 2026 | Saturday, January 31, 2026 is a weekend day, so the due date is Monday, February 2, 2026. | IRS Publication 509 (2026) |
| 2026 | Monday, February 1, 2027 | Sunday, January 31, 2027 is a weekend day, so the due date is Monday, February 1, 2027. | IRS General Instructions for Forms W-2 and W-3 (2026); IRS draft 2027 Publication 509 |
The IRS instructions also give the date for filing the copy with the Social Security Administration: February 1, 2027, whether on paper or electronically. For Form 1099-NEC, the IRS’s draft 2027 Publication 509 says it “must be filed by February 1”; it is a draft, so check the IRS’s current Form 1099-NEC instructions for the date to give the recipient their copy. When we checked on November 1, 2026, the final 2027 Publication 509 had not been published.
An employer can ask for more time to furnish W-2s, but the IRS words that provision narrowly:
“Caution: Requests for an extension of time to furnish Forms W-2 to employees are not automatically granted. If approved, an extension will generally be granted for no more than 15 days from the due date, unless the need for up to a total of 30 days is clearly shown.”
Refund holds for the EITC and ACTC
The IRS holds refunds that include the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC). It says:
“By law, we can’t issue EITC or ACTC refunds before mid-February. This includes your entire refund, not just the part that’s related to the credit you claimed on your tax return.”
The tax refund schedule has the IRS’s refund timing and an estimator, with the hold date for tax year 2026 returns.
IRS Free File
IRS news releases give Free File opening dates before the IRS opened in each of the last four seasons (see the table above). In 2026 the IRS said:
“The IRS Free File program will begin accepting individual tax returns starting Friday, Jan. 9 for qualified taxpayers. Taxpayers comfortable preparing their own taxes can use IRS Free File Fillable Forms starting Jan. 26, regardless of income.”
When we checked on November 1, 2026, the IRS Free File page said (last reviewed October 21, 2026):
“IRS Free File has closed. Please check back January 2027.”
See the IRS Free File page for its status.
Next steps
- Tax refund schedule: how long the IRS says refunds take.
- Standard deduction for 2026: the amount for your filing status.
- Federal tax brackets: the 2026 brackets for returns filed in 2027.
- Child tax credit 2026 and earned income credit 2026.
- The deadline itself: tax deadline 2027, due Thursday, April 15, 2027.
The same set: Tax Deadline 2027 and Tax Extension Deadline 2027.
Frequently asked questions
When does tax season start in 2027?
In each of the last four seasons the IRS began accepting returns on a Monday between January 23 and January 29 (IR-2023-11, IR-2024-24, IR-2025-18 and IR-2026-12), after announcing the date in early January. When we checked on November 1, 2026, the IRS had not announced a start date for the 2027 filing season. For 2026 it announced January 26, 2026 in IR-2026-02 on January 8, 2026, and it listed April 15, 2027 as the deadline to file and pay taxes.
When do W-2s come out in 2027?
The IRS General Instructions for Forms W-2 and W-3 say employers generally must furnish Copies B, C, and 2 of Form W-2 to employees by February 1, 2027. January 31, 2027 is a Sunday, so the deadline moves to the next day that is not a Saturday, Sunday or legal holiday, Monday, February 1, 2027. An employer may send them earlier, so your form can arrive before that date. The instructions also say a request to extend the time to furnish W-2s is not automatically granted.
When can I e-file my 2026 taxes?
In 2023 the IRS said many software providers and tax professionals were already accepting returns and would transmit them when the IRS began accepting returns on January 23 (IR-2023-05). The IRS’s published dates show IRS Free File opening 10 to 17 days before the IRS opening in each of the last four seasons; that subtraction is our computation. When we checked on November 1, 2026, we found no IRS statement of the 2027 opening date.
When did tax season start in 2023, 2024, 2025 and 2026?
2023: Monday, January 23, 2023 (IR-2023-11); 2024: Monday, January 29, 2024 (IR-2024-24); 2025: Monday, January 27, 2025 (IR-2025-18); 2026: Monday, January 26, 2026 (IR-2026-12). Each of these was a Monday between January 23 and January 29. That is a pattern in the IRS’s past dates, not an IRS statement about 2027.
When does IRS Free File open?
When we checked on November 1, 2026, the IRS Free File page, last reviewed October 21, 2026, said: “IRS Free File has closed. Please check back January 2027.” IRS news releases give Free File opening dates of January 13, 2023, January 12, 2024, January 10, 2025, January 9, and 2026 for the last four seasons.
Why can an EITC or ACTC refund come later?
The IRS says that by law it cannot issue EITC or ACTC refunds before mid-February, and that this includes your entire refund, not just the part that is related to the credit you claimed on your tax return. The IRS also says it may need more information from you about the return and will send a letter if so. The refund schedule page has the details.
What is the 2027 tax filing deadline?
The IRS says April 15, 2027 is the deadline to file and pay taxes; see the tax deadline 2027 page for the check and the sources.
When is Form 1099-NEC due in 2027?
The IRS’s draft 2027 Publication 509 says Form 1099-LPS or Form 1099-NEC must be filed by February 1. That is a draft, not the final publication, and it covers filing, so check the IRS’s Form 1099-NEC instructions for the copy you give the recipient.
Sources (checked November 1, 2026): IRS: news release IR-2023-05, IRS sets January 23 as official start to 2023 tax filing season · IRS: news release IR-2023-11, IRS kicks off 2023 tax filing season with returns due April 18 · IRS: news release IR-2024-04, 2024 tax filing season set for January 29 · IRS: news release IR-2024-24, 2024 tax filing season starts as IRS begins accepting tax returns today · IRS: news release IR-2024-26, Filing season has begun; employer wage statement deadline nears · IRS: news release IR-2025-08, IRS announces Jan. 27 start to 2025 tax filing season · IRS: news release IR-2025-18, 2025 tax filing season starts as IRS begins accepting tax returns today · IRS: news release IR-2026-02, IRS announces first day of 2026 filing season · IRS: news release IR-2026-12, IRS opens 2026 filing season · IRS: Filing season statistics by year · IRS: E-file: Do your taxes for free (Free File) · IRS: Individual tax filing · IRS: General Instructions for Forms W-2 and W-3 (2026) · IRS: 2026 Publication 509, Tax Calendars · IRS: draft 2027 Publication 509, Tax Calendars · IRS: When to expect your refund if you claimed the Earned Income Tax Credit or Additional Child Tax Credit