The 2026 tax filing season covers income earned in 2025. Most people had to file their federal return and pay any tax due by April 15, 2026. People who requested an extension have until October 15, 2026, to file. An extension gives more time to send the return, but it does not give more time to pay. Late payments may lead to interest and penalties.

Several tax rules changed for 2025 returns. The standard deduction rose to $15,750 for single filers and married people filing separately. It rose to $31,500 for married couples filing together and $23,625 for heads of household. A larger standard deduction can lower the amount of income that is taxed.

A new form, Schedule 1-A, is also part of this filing season. Some people may use it to claim new deductions for qualified tips, overtime pay, car loan interest, or being age 65 or older. These deductions have income limits and other rules. For example, an eligible person age 65 or older may claim up to $6,000. Tax software or a tax professional can help check who qualifies.

The state and local tax deduction also changed. People who itemize may be able to deduct up to $40,000 in state and local taxes. The limit is $20,000 for married people filing separately. The allowed amount may be lower for people with higher income.

Before filing, gather all W-2s, 1099s, bank records, health insurance forms, and receipts. Check names, Social Security numbers, bank details, and income amounts. Missing or wrong details can delay a refund.

Electronic filing and direct deposit are often the fastest ways to file and receive a refund. An IRS Identity Protection PIN can also help stop someone else from filing a false return with your information.

If you missed the April deadline, file soon. Filing late can cost more, even if you cannot pay the full balance. The IRS may offer helpful payment plans to people who qualify.

Tax rules can affect each person differently. A trusted tax professional can review your records, explain the new deductions, and help you file a correct return.