Tax season kicks off early for businesses

January 10, 2026

The IRS said it will begin accepting business tax returns on Tuesday, Jan. 13, at 8 a.m. CST.

Starting Sunday, Jan. 18, the IRS will make five types of business tax returns available for filing through Modernized eFile (MeF) system:

  • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
  • Form 1120-H, U.S. Income Tax Return for Homeowners Associations.
  • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return.
  • Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States.
  • Form 1041, U.S. Income Tax Return for Estates and Trusts.

Taxpayers can monitor the MeF Status page on IRS.gov for updates.

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