IRS Tax Processing Start for the 2026 Filing Season

Estimated Start Dates, HUB Testing Window, and What It Means for Your Refund

The IRS has not yet officially announced the exact start date for accepting and processing 2025 tax year returns (filed during the 2026 tax season). Those official announcements typically come in early– to mid-January through an IRS news release. Internal Revenue Service

However, based on:

• historical IRS opening dates,
• current guidance in IRS “Get Ready” communications, and
• commentary from major tax industry sources,

we can outline a realistic window for when e-file processing is likely to begin, along with an estimated HUB Testing (controlled launch) period that happens just before the official opening.

This guide walks through those estimates, what they mean for early filers, and how to position yourself for the fastest possible refund in 2026.

Official Status: Has the IRS Announced the 2026 Start Date?

As of December 2025, no official opening date has been announced for the 2026 filing season.

The IRS has issued “Get Ready” style communications – for example, the November 26, 2025 news release titled “It’s not too early to get ready for the 2026 tax season”, which encourages taxpayers to prepare documents and understand new rules, but does not set a start date.

Third-party tax guides (TurboTax, Jackson Hewitt, TaxAct, etc.) acknowledge the same thing: the IRS generally opens in late January, but the exact date is not yet set for 2026.

In addition, a report from The Tax Adviser notes that the current IRS Commissioner has publicly suggested the 2026 filing season “should start around Presidents Day” (February 16, 2026), but emphasized that this is not yet a formal, locked-in date.

Because of that, it is important to treat any specific date as a projection, not a guarantee, until the IRS releases an official announcement.

Recent IRS Opening Dates

Here is how the last few filing seasons have looked:

• 2025 season (for 2024 taxes): Opened January 27, 2025 (Monday).
• 2024 season (for 2023 taxes): Opened January 29, 2024 (Monday).
• 2023 season (for 2022 taxes): Opened January 23, 2023 (Monday).

Patterns to notice:

• Openings are usually late January
• Almost always on a Monday
• Typically announced 1–3 weeks beforehand via IRS.gov

This history is why many tax professionals, bloggers, and refund trackers have historically projected a late-January Monday as the likely opening — unless the IRS signals a later start due to system changes, major legislation, or government funding issues.

Estimated IRS Processing Start for 2026

Historical Model vs. Commissioner’s “Presidents Day” Comment

Using only the historical pattern above, a reasonable model-based estimate for 2026 would be:

• A late-January Monday, such as January 26 or February 2, 2026

However, we now have an additional wrinkle: according to The Tax Adviser, the IRS Commissioner has indicated that the 2026 filing season “should start around Presidents Day” (February 16, 2026).

Putting those together:

• Historical pattern → late January opening
• Commissioner’s comment → possibly mid-February opening

Expect the 2026 IRS filing season to open sometime between late January and mid-February, with a strong possibility of a mid-February start if the Commissioner’s comments are implemented.

Until an IRS news release formally sets the date, any specific day (January 26, February 2, February 16, etc.) should be treated as tentative and subject to change.

What Is HUB Testing (Controlled Launch)?

Before the IRS fully opens the season to the public, it conducts a limited “controlled launch” called HUB Testing:

• Only a small, random batch of live returns is accepted
• The goal is to verify that all e-file systems, integrations, and downstream accounts (like IRS MeF and refund systems) work correctly in real time
• Tax software providers often describe this as the IRS “accepting some returns before the official opening date”

For the 2026 filing season, the IRS has already confirmed that the Modernized e-File Assurance Testing System (ATS) opened on October 10, 2025, which is the test environment for software developers and transmitters.

HUB Testing comes after ATS and involves actual taxpayer returns in small volumes.

Estimated HUB Testing Window for 2026

HUB Testing historically begins 1–2 weeks before the official opening date and can run for several days.

Recent patterns:

• 2025 season: HUB Testing started mid-January 2025; full opening January 27 (roughly 12 days later).
• 2024 season: HUB Testing started mid-January 2024; full opening January 29 (13 days later).
• 2023 season: HUB Testing began mid- January 2023; full opening January 23 (14 days later).

For 2026, without a fixed opening date yet, the best we can do is outline likely scenarios:

• If the IRS opens late January, HUB Testing would likely run in the January 19–25 range.
• If the IRS follows the Commissioner’s “around Presidents Day” hint and opens mid-February, HUB Testing might land in the first week of February instead.

Again, these are projections, not promises. HUB Testing dates are typically communicated to software providers and pros in IRS e-file bulletins and sometimes leak into public forums, but they are not always heavily publicized for general taxpayers.

What This Means for Early Filers and Refund Hunters

Even with uncertainty around the exact start date, the practical advice for taxpayers remains very consistent.

1. You Can Prepare Now, Even If IRS Is Not Open

The IRS itself is telling taxpayers: “It’s not too early to get ready for the 2026 tax season.”

You can:

• Gather W-2s, 1099s, 1099-K, 1099-INT, and 1099-DA (for digital asset reporting).
• Organize records for deductions and credits (child care, education, medical expenses, charitable contributions).
• Verify or update your direct deposit banking information, especially since the IRS is steadily pushing away from paper refund checks.

Most major tax software providers let you prepare and queue your return in advance. When the IRS officially opens, your return will transmit and enter the first acceptance batches.

2. Refund Timelines Will Still Follow Familiar Patterns

Once the IRS opens:

• Most e-filed returns with direct deposit are processed within about 21 days, assuming no red flags or additional review.
• Paper-filed returns and paper checks take longer, often 4–8+ weeks.

However, there is an important exception.

PATH Act Delays for EITC and ACTC

If your return includes:

• Earned Income Tax Credit (EITC) or
• Additional Child Tax Credit (ACTC)

the PATH Act requires the IRS to hold your entire refund until at least mid-February, even if you file on the earliest possible day.

So for EITC/ACTC filers:

• Filing early still helps you be at the front of the line,
• But you will not see refunds before mid-February, regardless of when the IRS opens.

Quick Tips for the 2026 Filing Season

Whether the official opening lands in late January or mid-February, these strategies will help your audience get the smoothest possible experience:

File Electronically and Choose Direct Deposit

• E-file + direct deposit remains the fastest and safest way to receive your refund.
• Consider IRS Free File if your AGI is at or below the IRS threshold for free filing (historically in the ~$79,000 range, check IRS.gov for the updated 2026 limit).

Keep an Eye on IRS Announcements in January

• Monitor the IRS Newsroom and IRS Tax Tips for the official “Filing Season Opens” announcement.
• Once that news release hits, we will update our content and replace “estimated” dates with the exact opening day and any special notes.

Use Refund Tools Once Your Return Is Accepted

After your return shows as “received” by the IRS:

• Use Where’s My Refund? on IRS.gov,
• Or the IRS2Go app,
  to track the movement from “received” to “approved” to “sent.”

Estimates Now, Official Date Soon

Right now, the 2026 filing season is in a “pre-announcement” phase:

• The IRS is urging taxpayers to get ready,
• Industry experts expect an opening sometime between late January and mid-February,
• A mid-February start around Presidents Day is on the table based on the current Commissioner’s comments, but not yet official.

For Refund Talk readers, the key is this:

Prepare your documents now, choose e-file with direct deposit, and watch for the official IRS opening date in early– to mid-January 2026. Once that date drops, we will update our refund calendars, HUB Testing guides, and deposit-date trackers so you know exactly what to expect.