Tax Season 2026: Documents Needed to File Income Taxes

The IRS will begin accepting 2025 tax returns on Jan. 26, 2026, and key documents to gather include W-2s and 1099 forms that report other income.

The IRS announced that it will begin accepting 2025 tax returns on Jan. 26, 2026. Preparing for filing often starts with collecting forms and personal records that document income, credits and deductions. Most taxpayers rely on a small set of standard forms even though many IRS form types exist. Missing paperwork is a common obstacle to completing a return. Key documents and deadlines: - IRS start date and filing deadlines: the agency will accept 2025 returns beginning Jan. 26, 2026, and the standard filing deadline for 2025 returns is April 15, 2026. - Wage and income forms: employers are required to send W-2 forms by Jan. 31, and common 1099 forms document other income (examples include 1099-INT for interest, 1099-NEC for nonemployee compensation, 1099-G for unemployment and 1099-R for retirement distributions). Brokerages generally send 1099-B forms by Feb. 15. - Payment platforms and reporting thresholds: payment services may issue 1099-K forms; those companies are not required to send a 1099-K unless certain thresholds are met, though reportable income from such services is subject to tax reporting rules. - Credit and deduction documentation: 1098 forms report mortgage interest and related items (including a 1098-C for donated vehicles over $500), Form 1095-A reports marketplace health coverage for premium tax credit reconciliation, and Form 5498-SA reports HSA contributions. - Identity and prior-year info: Social Security numbers or taxpayer IDs are needed for filers and dependents, adjusted gross income (AGI) from the prior year is used for electronic filing verification, and an IRS Identity Protection PIN is issued to enrolled taxpayers. - Missing forms and administrative options: employers and payers are required to issue certain forms by end-of-January; the IRS maintains a phone line for inquiries (800-829-1040). When W-2 information is not available on time, Form 4852 can be used to estimate wages and withholding for a return, and Form 1040-X is used if an amended return is later required. Summary: Collecting the right paperwork determines which income items, credits and deductions can be reported on a 2025 return. Key dates are Jan. 26, 2026 for when the IRS will begin accepting returns and April 15, 2026 for the filing deadline. If required forms arrive late or contain different figures, administrative options exist to file and later amend returns as needed. Undetermined at this time.