The challenge: Filing during a year of sweeping tax changes

The IRS opened the 2025 filing window on Jan. 26, a day earlier than last year, at the same time a package of statutory revisions reshapes who pays what and who receives larger refunds. Taxpayers and preparers must adapt their filing choices and forms to reflect those changes.

Why this matters to taxpayers

Several temporary provisions enacted last summer can alter liabilities and refunds for millions. For some households, the new rules increase deductions and reduce taxable income; for others, navigating revised forms and program availability creates added friction.

• New deductions may increase refunds for eligible filers.
• Filing methods and IRS tools have changed — plan ahead to avoid delays.

Key takeaway: Understand eligibility for the new provisions and choose a filing method that matches your comfort level and timeline.

What changed this season (overview)

The One, Big, Beautiful Bill Act (OBBBA) introduced multiple temporary tax provisions that start affecting returns filed in 2026 for the 2025 tax year. The most consequential items involve new deductions for seniors and certain wage types, adjustments to the state-and-local tax cap, and updated standard deduction amounts.

New deductions and how they work

Provision	Who benefits	Limit / Notes
Senior deduction	Taxpayers 65+ with taxable Social Security income	$6,000 per individual; $12,000 for qualifying joint filers; available through 2028
Overtime deduction	Eligible workers with qualifying overtime pay	Capped at $12,500 per return ($25,000 joint); phases out at higher incomes
Tips and certain car loan interest	Tipped workers and borrowers with qualifying auto-loan interest	Temporary exclusion of federal income tax on tips; deduct up to $25,000 (conditions apply)
SALT cap increase	Higher-income filers in high-tax states	Temporary raise to the state-and-local-tax deduction cap (amounts vary)

• Taxpayers claiming these new items will use the new Schedule 1-A when filing their 2025 returns.
• Phase-outs and eligibility rules apply; consult instructions or a preparer if unsure.

Tip: Filing without accounting for the new deductions can leave money on the table; filing with incorrect claims can trigger adjustments or delays.

Revised standard deductions for 2026 filings

Filing status	Standard deduction (2026)
Single	$15,750
Married filing jointly	$31,500
Head of household	$23,625

Dates, volume and deadlines

When to file and when taxes are due

The IRS began accepting 2025 returns on Jan. 26. For most individual taxpayers, the filing and payment deadline remains April 15, 2026. The agency expects to handle roughly 164 million individual returns this filing season — an increase from last year’s estimate of just over 140 million.

Action: If you expect to owe, plan for payment by the April 15 deadline or file an extension to avoid late-filing penalties.

How to file this year: options and limitations

Available filing channels

Option	Who can use it	Notes
IRS Free File (private software partners)	Taxpayers with AGI $89,000 or less	Guided, partner-hosted software; opened Jan. 9
Free File Fillable Forms	All taxpayers comfortable completing forms	Available regardless of income starting Jan. 26
Paid tax software / paid preparers	All taxpayers	Full-service options; fees vary
IRS-certified volunteer programs	Eligible low-to-moderate income taxpayers and others	In-person and virtual volunteer help

• The federal Direct File program is no longer available.
• Choose the filing path that matches the complexity of your return and your comfort with tax rules.

Refund timing and tracking

What to expect after you file

The IRS generally posts refund status on the Where's My Refund? tool about 24 hours after an accepted e-filed return and roughly four weeks after a mailed return. Most e-file refunds are processed within about 21 days; paper returns can take six weeks or longer.

• Use the IRS2Go mobile app as an alternative to the web tool.
• Processing times lengthen when returns require additional review.

Reminder: Early e-filing with accurate information is the most reliable way to speed refund receipt.

Practical next steps for taxpayers

Checklist before filing

• Confirm whether new deductions apply to you and prepare Schedule 1-A if needed.
• Select a filing method (Free File, Fillable Forms, paid software, or a preparer) that fits your income and comfort level.
• File electronically and choose direct deposit to maximize refund speed.
• Keep documentation for any new deductions (age verification for senior benefits, records of overtime/tips, auto-loan interest statements, state/local tax receipts).

Bottom line: This filing season combines potentially valuable temporary tax breaks with changes to filing options — reviewing eligibility and gathering paperwork now reduces mistakes and delays.