The IRS (Internal Revenue Service) tax filing season for 2025 income officially kicks off on January 26.The IRS will begin accepting and processing individual income tax returns for 2025 income starting January 26. The filing deadline is April 15. Since April 15 falls on a weekday this year, there is no automatic extension, and returns must be postmarked by the U.S. Postal Service or electronically filed by that date.

This year's filing season comes amid concerns about potential disruptions due to simultaneous IRS staffing reductions and major tax law changes. Tax experts and the IRS's independent oversight body warn that the loss of tens of thousands of employees could lead to delays in return processing and increased burdens on customer service. Certified public accountants (CPAs) and tax professionals strongly recommend filing and paying as early as possible rather than waiting until the April 15 deadline.

The large-scale tax and spending legislation passed last summer under the leadership of the Donald Trump administration and congressional Republicans is also cited as a factor in potential delays. The bill includes numerous provisions retroactively applicable to the 2025 tax year, requiring the IRS to update tax forms and respond to taxpayer inquiries. In particular, under the major tax cut bill signed by President Trump, deduction items have been significantly expanded—primarily for workers and seniors—potentially leading to substantially larger refunds for those who qualify.

The revision is part of the so-called "One Big Beautiful Bill Act," which took effect on July 4, 2025. The new deduction rules apply to 2025 income and will be reflected in 2026 tax filings.One Korean-American CPA noted, "You shouldn't claim deductions you're not eligible for, but on the flip side, the IRS won't automatically refund you for overlooked eligible items. Knowing exactly what applies and filing accurately is more important than ever.

"With many provisions newly introduced, revised, or expanded this year, extra caution is advised. Under the revised law, eligible workers meeting certain requirements can claim a temporary deduction of up to $25,000 on tip income from 2025 through 2028. However, the deduction phases out gradually if modified adjusted gross income (MAGI) exceeds $150,000, and it applies only to tip income from occupations designated by the Treasury as "qualified.

"The standard deduction amounts for this year's tax filing have been increased: $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household. A new deduction has also been introduced for overtime pay. Single filers can deduct up to $12,500, while married filing jointly can deduct up to $25,000. As with the tip deduction, benefits phase out for incomes over $150,000, and filers must include their Social Security number (SSN) on the return.

Seniors aged 65 or older as of December 31, 2025, with annual income of $75,000 or less can claim an additional $6,000 deduction beyond existing ones. This reflects President Trump's campaign pledge to ease taxation on Social Security benefits. The Child Tax Credit has been increased from the previous $2,000 to $2,200 per qualifying child, though income phase-out rules remain in place.

Tax refunds are expected to be larger this year compared to last. In the prior year, taxpayers received an average refund of $3,167; this year, experts forecast increases ranging from at least $300 to as much as $1,000 or more, depending on individual circumstances. CPAs emphasize that mailing returns carries risks of loss, theft, or delays, and recommend electronic filing with direct deposit to a bank account as the fastest and safest way to receive refunds. The IRS anticipates receiving about 164 million individual income tax returns this year, with the vast majority filed electronically. The agency expects an average processing time of about 3 weeks (21 days) from filing to issuing refunds.