The IRS has announced that the 2026 tax filing season opens January 26 for individual returns, with electronic filing for business returns beginning earlier on January 13 at 9:00 a.m. While these dates align with typical seasonal patterns, several significant developments require immediate attention from tax preparers as they prepare clients for the upcoming filing deadline.
Critical Postmark Changes
In a development with potentially serious compliance implications, the United States Postal Service announced in December that postmarks can no longer be considered reliable proof of mailing date. This change stems from USPS infrastructure consolidation under its "Delivering for America" plan, which reduced processing from nearly 200 local centers to just 60 regional facilities. Nearly half of post offices now sit more than 100 miles from their processing center, meaning mail often receives postmarks a day or more after physical drop-off, particularly in rural areas.
For tax preparers, this creates significant risk around deadline compliance. The timely-mailed-timely-filed rule, which has provided protection for decades when returns are postmarked by the deadline, becomes unreliable if the postmark doesn't reflect the actual mailing date. To protect clients, preparers should request hand-stamped postmarks at the USPS counter for any paper-filed returns, buy postage at the counter where printed labels include the correct acceptance date, or use certified or registered mail which provides evidence of the mailing date. This becomes particularly critical for clients in rural areas or those filing near deadlines.
Mandatory E-Filing Thresholds
The shift away from paper filing has accelerated with significantly lower e-filing thresholds. Beginning with 2024 returns, filers with 10 or more information returns in aggregate during a calendar year must file electronically, down from the previous 250-return threshold. The e-filing exception for corporations with total assets under $10 million has been eliminated, and partnerships with more than 100 partners or those required to file at least 10 returns of any type must now e-file.
Federal tax deposits must be made through electronic funds transfer, with EFTPS deposits due by 8 p.m. Eastern time the day before the deposit date. While individual returns aren't strictly required to be e-filed, the combination of faster processing, reduced postmark reliability, and IRS encouragement makes electronic filing the clear recommendation for most clients.
Season Outlook
The IRS faces the 2026 season with a workforce reduced by approximately 25% over the past year and continued budget uncertainty. Preparers should plan for potentially longer response times on practitioner priority service calls and expect continued processing delays for paper-filed returns, making early filing and electronic submission more critical than ever.
Christine Gervais is a licensed CPA, using her skills to help businesses grow and achieve their fullest potential. Christine has a Master’s degree in accounting from Southern New Hampshire University in addition to holding her CPA license for over a decade. Notably, Christine is a nationally recognized speaker providing education to other CPAs on how to best serve clients as well as instruction on a wide variety of topics for business owners on how to maximize success. Christine prides herself on the value she can bring to clients with her extensive tax knowledge and provides strategic, forward-thinking financial strategies to help clients grow. When not behind her desk, you can find Christine spending quality time with her daughter and stepson or tending to the family’s excessively loved farm animals.
Subscribe to the TPN Newsletter!
Like what you're reading?
Subscribe to our FREE newsletter and we'll deliver content like this directly to your inbox.