India, Feb. 1 -- The 2026 federal tax filing season is officially underway, and US taxpayers can now submit their 2025 federal income tax returns using Form 1040. The Internal Revenue Service (IRS) began accepting and processing returns in late January, marking the start of the annual filing window that typically runs through mid-April.

With filing open, the IRS says taxpayers who prepare early may be better positioned to avoid delays, errors or refund issues, especially as several tax law changes take effect this year.

Form 1040 is the primary document individuals use to report income, claim deductions and credits, and calculate taxes owed or refunds due.

Most taxpayers will file Form 1040, while those aged 65 and older may choose For...