The Internal Revenue Service (IRS) announced that the federal tax filing season will officially begin on Monday, January 26, 2026.
For its part, the North Carolina Department of Revenue (NCDOR) reported that it will begin accepting Corporate, Franchise, and Partnership Income tax returns for fiscal year 2025 starting January 18.
Regarding individual tax returns, although the official date for 2026 has not yet been published directly on the NCDOR website, historically this state filing period occurs very close to the end of January, aligning with the start of the federal tax season.
For those who file their taxes on a calendar year basis, the deadline is Wednesday, April 15, 2026, at both the federal and state levels. This applies to individuals, families, and many businesses.
Changes in federal taxes
This year, new provisions of the federal law known as "One, Big, Beautiful Bill "which could impact taxes, credits, and deductions.
Amongst the changes The most notable ones are:
- New Annex 1-A (Schedule 1-A) which will allow you to claim new deductions, such as:
- Not paying taxes on tips
- Not paying taxes on overtime
- Deduction for interest on auto loans
- Enhanced tax deduction for seniors
In addition, taxpayers can create or access their IRS Online Individual Account where they can review balances, payments, tax records and more.
Direct deposits
The IRS recommends having a bank account to receive refunds via direct deposit, as the federal government is phasing out paper checks as part of an executive order to modernize payments.
Like the IRS, the NCDOR recommends filing taxes electronically, as it is safer, more convenient, and faster than doing so on paper.
Forms 1099 and digital assets
Some people will receive new informational forms, such as:
- Form 1099-K for payments received through apps, cards, or online platforms
- Form 1099-DA related to digital assets
Importantly, All income subject to tax must be reported even if one of these forms is not received.
Where is my refund?
The tool “Where’s My Refund?” The IRS allows you to check the refund status:
- Roughly 24h after submitting electronically
- About 4 weeks then if it is sent on paper
Beware of scams and fraudulent trainers
The IRS warns about tax-related scams and fraud . It is recommended:
- Do not share personal information over the phone, by text message, or by email.
- Verify that the tax preparer is trustworthy
- Consult the IRS guide to choosing an ethical professional
You may be interested in: Hundreds raise their voices in North Carolina and demand justice for Renee Nicole Good
Free tax preparation help
There are free programs for eligible individuals, including:
RESUME and TCE Programs with certified volunteers offering free tax preparation
IRS Free File , available to qualified contributors
IRS fillable forms for those who prefer to do their own taxes
MilTax , for members of the armed forces and some veterans.



