The IRS will reopen efiling on January 26, 2026
Thomas C. Lamey, CPA
The IRS will reopen efiling on January 26, 2026, for tax years 2023-2025. Note, that this initial filing date for tax year 2025, is for basic returns, such as only a W-2. More complex returns, including business filings, will be able to be efiled starting in February. Tax years 2022 and prior must be filed on paper, regardless of complexity, however, tax years 2023 & 2024 may be efiled again without regard to complexity.
