The IRS officially opened the 2026 filing season on January 26, and if you're a tax professional, you already know what that means: it's go time. Whether you're a seasoned preparer or just starting out, staying compliant isn't optional. It's the foundation of your practice.
This year brings new e-file requirements, updated forms, and changes from recent legislation that affect how you prepare and file returns. Let's break down what you need to know and give you a straightforward checklist to make sure you're ready.
Mark These Dates on Your Calendar
Deadlines drive this business. Missing one can create headaches for you and your clients. Here are the dates that matter most this season:
January 31, 2026 – Employers must send W-2 forms to employees. If your clients haven't received theirs by early February, they need to follow up.
April 15, 2026 – The big one. Federal filing and payment deadline for 2025 individual income tax returns. This is also the last day to request an extension using Form 4868.
October 15, 2026 – Extended deadline for clients who filed for an extension. Just remember, an extension to file is not an extension to pay.
For clients with self-employment or investment income, quarterly estimated tax payments are due on April 15 (Q1), June 15 (Q2), September 15 (Q3), and January 15, 2027 (Q4).
Your E-File Compliance Checklist
Staying compliant with IRS e-file requirements protects your practice and keeps your clients' information secure. Here's what you need to verify before you start filing returns:
1. Verify Your EFIN Status
Your Electronic Filing Identification Number (EFIN) is your ticket to e-file. Make sure it's active and updated in the IRS e-Services system. If you're using a service bureau instead of your own EFIN, confirm your partnership agreement is current and that they're authorized for the 2026 season.
2. Complete Continuing Education Requirements
Most states require annual continuing education for tax preparers. Check your state's requirements and make sure you've met them before filing season gets busy. The IRS also requires Annual Filing Season Program participants to complete 18 hours of CE.
3. Update Your Software
Tax software updates aren't just nice to have: they're essential. The IRS updates forms and requirements every year, and your software needs to reflect those changes. Install all updates before you start preparing returns.
4. Review IRS Publication 1345
This publication outlines the requirements for electronic return originators (EROs). It covers everything from client authentication to data security. If you haven't read the 2026 version, do it now.
5. Secure Your Systems
Data security isn't negotiable. Verify that your computers, networks, and software meet IRS security requirements. This includes antivirus protection, firewalls, data encryption, and secure file storage. Create a written data security plan if you don't have one.
6. Renew Your PTIN
Your Preparer Tax Identification Number (PTIN) expires annually. Make sure yours is renewed for 2026. You can check and renew at the IRS PTIN website.
What's New This Season
The 2026 filing season marks the first full year of changes from recent tax legislation. Here's what you need to know:
New Schedule 1-A Form
A new Schedule 1-A allows taxpayers to claim recently enacted deductions. This includes provisions for tips, overtime, and interest on car loans. Familiarize yourself with this form and how it integrates with the standard 1040.
Updated Income Thresholds
Standard deduction amounts and tax brackets have been adjusted for inflation. Make sure you're using the correct 2025 figures when preparing returns.
Free File Changes
The IRS Free File program opened on January 9 for taxpayers with adjusted gross income of $84,000 or less. While this may not directly affect your practice, clients may ask about it. Know what it offers and when it makes sense to recommend it.
Streamline Your Client Onboarding
Compliance starts with proper client onboarding. A solid intake process protects you legally and sets clear expectations. Here's how to tighten yours up:
Create a Standard Intake Package
Every new client should receive the same documents: an engagement letter, a privacy notice, a consent to use tax information form, and a checklist of required documents. Standardizing this process reduces errors and ensures you're meeting IRS disclosure requirements.
Use Form 8879 Properly
IRS e-file Signature Authorization (Form 8879) allows you to electronically file a return with a client's authorization. Don't skip this. Keep signed copies for at least three years. Many practitioners use electronic signature platforms to streamline this step.
Verify Client Identity
Know Your Customer (KYC) practices aren't just for banks. Verify client identity with government-issued ID before preparing returns. This protects against fraud and identity theft.
Set Clear Communication Expectations
Tell clients how and when you'll communicate. Will you use email, phone, or a client portal? How quickly will you respond to questions? Setting these expectations upfront prevents frustration later.
Document Everything
Keep detailed notes of all client interactions, questions asked, and advice given. If the IRS ever questions a return you prepared, your documentation is your best defense.
Common Compliance Mistakes to Avoid
Even experienced preparers can slip up during busy season. Watch out for these common errors:
Skipping the due diligence requirements – For certain credits like the Earned Income Tax Credit (EITC), you must complete additional due diligence. This isn't optional.
Not keeping copies of returns – You're required to keep copies or lists of all returns you prepare for three years. Set up a system now.
Forgetting to sign returns – Both you and your client must sign. Electronic signatures count, but they must meet IRS requirements.
Missing disclosure deadlines – You must provide clients with certain disclosures before preparing their returns. Don't wait until the last minute.
Ignoring Circular 230 – This IRS publication sets the standards for practice before the IRS. Violating these rules can result in penalties or losing your ability to practice.
Keep Your Practice Running Smoothly
Compliance isn't just about following rules: it's about building a sustainable practice. When you stay compliant, you protect your clients, your reputation, and your livelihood.
This season, commit to doing things right. Use the checklist above to verify you're meeting all requirements. Update your systems, review your processes, and don't cut corners when it gets busy.
Tax season 2026 is here. Make it your most compliant year yet.