Comments made by the IRS commissioner have led to increased speculation surrounding the potential timing of the 2026 tax filing season, which could start later than expected. The suggestion of a possible launch date around mid-February represents a notable shift from recent years, when the season began in late January.
According to information relayed in AOL News and based on remarks published in The Tax Adviser, the commissioner referenced internal discussions about staff readiness. While the IRS has not confirmed any official date, the agency acknowledged ongoing assessments related to staffing, operations, and system updates across its national offices.
Comments From Commissioner Raise Eyebrows
In an article published on July 29 in The Tax Adviser, Billy Long, the new IRS Commissioner, suggested that the 2026 filing season could begin “around Presidents Day,” which falls on February 16. That would represent a three-week delay compared to the 2025 tax season, which began on January 27.
In his remarks, Long explained,
I pushed for an earlier date, but I was told staff would need every day in there. But they have this thing down.
For many early filers, particularly those depending on early refunds, the potential delay could mean cash flow disruptions. Yet the IRS moved quickly to clarify that no final date had been determined.
IRS Statement Attempts to Clarify Position
In a statement first issued on July 30, the IRS responded to the speculation without directly contradicting Long’s comments. The agency said:
The IRS looks forward to another successful tax filing season next year, and we will announce the timing of its opening in the regular course.
The IRS added that Commissioner Billy Long is in his second week of a “boots on the ground” tour of IRS facilities, with recent visits to Georgia and Utah, aimed at improving internal operations.
Billy cares about two groups of people: his employee-partners and taxpayers. He is gathering information on what enhancements can be made to provide an exceptional taxpayer experience for the American people – the agency stated.
Additional clarification appeared in a Politico article published on August 4, and again in Tax Notes on August 5, both quoting the same IRS response. Neither outlet reported a confirmed date for the season’s opening.
Growing Uncertainty Among Tax Professionals
Tax experts say several factors could explain the agency’s hesitation, including ongoing workforce issues and new legislation. Mark Luscombe, principal analyst at Wolters Kluwer Tax & Accounting, noted that the recently passed One Big, Beautiful Bill Act might have an operational impact—though the bill was signed on July 4, giving the IRS more lead time than in previous years.
This would normally give the IRS time to prepare for the filing season – Luscombe said.
Still, the commissioner’s statement worried some professionals.
If the IRS staff says they need until Presidents Day in 2026, I would take them at their word, which would also mean delayed refunds compared to other more recent years – Luscombe added.
The IRS is currently operating with a 25% reduction in staff, a figure that many analysts say is beginning to affect the agency’s capacity to implement systemic changes efficiently.
Legislative Changes Require System Upgrades
The 2026 tax season will be the first to incorporate key provisions of the One Big, Beautiful Bill Act, including:
- A new tax deduction of up to $6,000 for those aged 65 and older
- A deduction on overtime pay
- A deduction on interest paid for new auto loans
These changes require updated IRS systems, new guidance to taxpayers, and revised forms—tasks that historically cause friction when passed late in the year. While this law was finalized in July, analysts say that’s still a tight window for end-to-end implementation.
Past Delays Offer a Roadmap
Delays aren’t without precedent. During the pandemic, the 2021 tax season began on February 12. A more complex example occurred in 2013, when the American Taxpayer Relief Act—signed on January 2 of that year—forced the IRS to stagger the opening:
- General tax season began January 30
- Filers claiming depreciation deductions could file only from February 10
- Those with education credits had to wait until February 14
- Some forms weren’t accepted until March 4
That filing season showcased how legislative changes can affect not just the start date but also the accessibility of specific tax benefits.
Optimism Mixed With Realism
Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, echoed the cautious tone:
My interpretation of last week’s comments is that the IRS is concerned but still trying to avoid a long delay.
She emphasized that staffing, not legislation, may be the true bottleneck:
The legislation was signed on July 4, which typically would give the IRS sufficient time to implement the new legislative provisions.
But she also warned:
If the filing season is delayed, refunds will also be delayed. Perhaps, the IRS can still manage to avoid long delays, but the task will be challenging with a 25% reduction in staff and a remaining workforce that may well be demoralized.
