The 2026 tax season is approaching fast, as we are nearing the end of the 2025 tax year. If you are a US citizen, it’s your responsibility to pay taxes; hence, you must know if you have to file taxes or not with all the changes in tax provisions. The article covers everything about the new IRS rules to make you aware of your tax responsibility.
The 2025 tax year is the year of many changes to the tax provisions, thanks to the new tax provisions under the One Big Beautiful Bill. The changes may offer some tax relief and deductions for taxpayers.
The previous year, around 270 million taxpayers in all categories filed the tax return. This year, the agency also expects millions of tax returns, hence they are preparing well with all the changes to simplify filing. The agency is releasing instructions and preparation tips for the taxpayers.
Who needs to file the tax returns in the 2026 tax season?
US citizens wondering about their responsibility for filing taxes in the 2026 tax season can check it below if they need to file the taxes:
- Self-employed or freelancers must file a tax return if their net earnings are above $400.
- Your income should be over the filing requirement based on the tax year bracket.
- You meet the other situations where you need to file the tax return, such as having foreign income to report, owing special taxes, and others.
- Seniors of age 65 or above who earn above the income threshold need to file the tax returns, such as, $17,750 for single and 65 or older.
The IRS encourages people to file taxes even if they are not liable, especially if they qualify for any credit that could offer them some tax refund, and report their income.
What are the 2026 tax season tax brackets and rates?
As you prepare to file the tax return for the 2025 tax year, you should know the tax brackets and rates for the year based on the inflation adjustment announced earlier. The new bill has not changed much in the tax brackets, but it has made the 37% tax rate permanent. Here, you can mark the 2025 tax year tax rate and tax bracket based on the filing status:
| Tax percentage | Single filers | Married filing jointly/ surviving spouse | Head of Household | Married filing separately |
| 10% | $0 to $11,925 | $0 to $23,850 | $0 to $17,000 | $0 to $11,925 |
| 12% | $11,926 to $48,475 | $23851 to $96950 | $17,001 to $64,850 | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 | $96,951 to $206,700 | $64,851 to $103,350 | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $394,601 to $501,050 | $197,301 to $250,000 | $197,301 to $250,525 |
| 34% | $250,526 to $626,350 | $501,051 to $751,600 | $250,501 to $626,350 | $250,526 to $375,800 |
| 37% | $626,351 or more | $751,601 or more | $626,351 or more | $375,801 or more |
What are the new IRS rules that could impact your tax returns?
With the OBBBA bill enactment, many changes can impact the tax return; hence, taxpayers should be aware of them, such as:
- Increase in standard deduction: The standard deduction is increased under the new bill for the 2025 and 2026 tax years, such as:
| Tax year | Single/ Married filing separately | Head of Households | Married filing jointly/ surviving spouse |
| 2025 | $15,750 | $31,500 | $23,625 |
| 2026 | $16,100 | $32,200 | $24,150 |
- New Deduction for Seniors: The new bill has introduced a new deduction for seniors to offer some tax relief. The permissible deduction under the new bill is $6000 or $12,000 when both spouses qualify.
- New Deductions over tips/overtime/ interest paid on car loans: The bill has introduced new tax deductions for qualified tips and overtime, and the interest you paid on the qualified vehicle purchase.
| Tax provision | Maximum Deduction | Phaseout threshold |
| On tips | $25,000 | $150,000 (Single filers), $300,000 (joint filers) |
| Overtime | $12,500 (25,000 for joint filers) | $150,000 (Single filers), $300,000 (joint filers) |
| Paid interest on car loan | $10,000 | $100,000 (Single filers), $200,000 (joint filers) |
- Direct File ended: IRS has ended the IRS Direct File pilot program, so you will not find the Direct File e-filing option in the next tax season.
- Child tax credit increase: The bill has increased the child tax credit for the upcoming tax year from $2000 to $2200, while the additional CTC remains $1700.
Apart from the EITC credit, the amounts are increased based on the annual inflation adjustment; hence, the taxpayers are advised to check them before filing the tax return for the 2025 tax year.
How to prepare for the 2026 tax season?
Now that you know the new IRS tax rules, you should know how to prepare for your 2026 tax season filing:
- You should gather all the documents that will be used in the income reporting and claiming the qualified deductions, such as Form W-2, 1099, and others.
- You should check all the new provisions and see if you qualify for the new tax reliefs and prepare to claim them. For instance, the IRS has released the draft for the OBBBA deductions claim; you can check it and prepare accordingly.
- You should request the needed details from your employer if it is not granted and follow your own way of filing the tax return.
The IRS 2026 tax season is expected to begin in the last week of January 2026. Taxpayers are advised to file early to get the refund on time and complete their tax responsibility.
Disclaimer: Filing requirements for 2026 can differ by situation. Only IRS rules determine who must file.