The IRS will begin accepting 2025 returns on January 26, 2026, but Ireland and Australia follow different calendars. This article covers earliest filing windows, benefits of going early, and key deadlines across these countries.
Earliest e‑file date (US 2025 taxes): January 26, 2026 · US individual tax filing deadline (2025 taxes): April 15, 2026 · Ireland ROS filing opening (2025 returns): Usually mid‑January 2026 · Irish self‑assessed paper return deadline: October 31, 2026 · Irish e‑file deadline (Revenue Online Service): November 14, 2026 · Australia self‑preparer deadline: October 31, 2026
Quick snapshot
- IRS opens e‑file for 2025 returns on January 26, 2026 (Internal Revenue Service (official US tax authority))
- US individual filing deadline is April 15, 2026 (IRS)
- Irish paper return deadline is October 31, 2026 (MyExpatTaxes (expat tax advisory service))
- Exact opening date for Revenue ROS – may shift by a few days (MyExpatTaxes)
- Precise date for Australian ATO portal opening for 2025 returns (Australian Taxation Office (ATO))
- Whether early Australian lodging for leavers is advisable in all cases (ATO)
- US e‑file opens Jan 26, 2026; deadline Apr 15, 2026; extension Oct 15, 2026 (IRS)
- Ireland ROS opens mid‑Jan 2026; paper due Oct 31, 2026; e‑file due Nov 14, 2026 (Revenue Ireland (Irish tax authority))
- Australia tax year ends June 30, 2026; self‑prepare due Oct 31, 2026 (PwC Tax Summaries (professional tax reference))
- Tax season officially starts in late January 2026 for the US (IRS)
- Irish ROS likely opens mid‑January – prepare PPS number and account (Revenue Ireland)
- Australian taxpayers: gather payment summaries by July to file by October (ATO)
Five key dates that define the filing landscape across three countries:
| Jurisdiction | Event | Date |
|---|---|---|
| US (IRS) | e‑file opening for 2025 returns | January 26, 2026 |
| US (IRS) | Filing deadline (most individuals) | April 15, 2026 |
| Ireland (Revenue) | ROS opening (estimated) | mid‑January 2026 |
| Ireland (Revenue) | e‑file deadline (ROS) | November 14, 2026 |
| Australia (ATO) | Self‑preparer deadline (2025‑26 year) | October 31, 2026 |
What is the earliest day I can file taxes?
Earliest e‑file date for US 2025 taxes
The IRS has announced that the 2026 filing season for 2025 individual returns opens on Monday, January 26, 2026 (Internal Revenue Service (official US tax authority)). That day the IRS will start accepting and processing electronically filed returns. TurboTax (Intuit) and Jackson Hewitt (tax preparation firm) both confirm that date as the start of the season. However, you can prepare your return earlier – as soon as you have your W‑2s, 1099s, and other documents.
When Revenue Online Service (ROS) opens in Ireland
Revenue Ireland typically opens the Revenue Online Service (ROS) for filing the previous year’s return in mid‑January, but the exact date can shift by a few days (MyExpatTaxes (expat tax advisory)). Taxpayers who use a paper return face a later cutoff: October 31, 2026 for the 2025 tax year. Those who e‑file via ROS get until around November 14, 2026.
Australian tax return preparation deadlines
Australia’s income tax year runs from July 1 to June 30 (PwC Tax Summaries (professional tax reference)). The standard deadline for self‑prepared returns is October 31 following the end of the income year. The Australian Taxation Office’s online portal (myGov / ATO app) usually opens for lodgment in early July (Australian Taxation Office (ATO)). So the earliest you can practically lodge is July 1, 2026.
The implication: early filing opportunities open at different points, so mark your calendar accordingly.
Is it better to file taxes early or later?
Pros of filing early
- Faster refunds. The Consumer Financial Protection Bureau (CFPB) notes that filing early lets you receive any refund sooner, often within three weeks for e‑file with direct deposit.
- Reduced identity‑theft risk. Tax‑related identity fraud typically spikes as returns pile up. Filing early lowers the chance that a thief files a false return using your Social Security number (Jackson Hewitt).
- More time to fix errors. If you discover a mistake, you can file an amended return before the April deadline (TurboTax).
Cons of filing early
- Missing forms. If you expect late documents (e.g., K‑1s from partnerships or corrected 1099s), filing before you have them may force an amendment.
- No change to the amount owed. Filing early does not reduce your tax liability – only your refund timing.
- Extension traps. An automatic extension to file (Form 4868) extends the paperwork deadline only, not the payment deadline. The CFPB warns that any taxes owed must still be paid by April 15, 2026, or penalties and interest apply.
For a US taxpayer expecting a straightforward return and a refund, filing as soon as the IRS opens e‑file makes financial sense. For complex situations or missing documents, waiting until March is safer.
When filing later makes sense
If you have investment income, rental properties, or self‑employment income that generates a K‑1, you may not have all documents until March. The same applies if you are subject to the Alternative Minimum Tax or have foreign accounts. The IRS allows extensions, but payment must be timely.
In Australia, taxpayers who use a registered tax agent can lodge much later – sometimes up to May of the following year. But the self‑preparer deadline is strict.
The pattern: filing early is advantageous for refund seekers, but those with complex returns should wait.
When can you start filing taxes with dependents?
Dependent filing rules for the US
A dependent in the US must file a tax return if their unearned income exceeds $1,250 or if their earned income exceeds $14,600 for 2025 (IRS Form 1040 instructions). Dependents can file their own returns as soon as the IRS opens e‑file on January 26, 2026 – there is no special “dependent” delay.
Dependent filing rules for Ireland
In Ireland, a child under 18 is liable for income tax on earned income above €3,500 per year (Citizens Information (official Irish public service)). They still need to register with Revenue and file a return if their income exceeds the threshold. The filing deadline is the same as for adults: paper by October 31, online by November 14.
Age thresholds for tax liability
In the UK, under‑18s pay tax only on employment income above the personal allowance (currently £12,570). The UK Government (HMRC) makes clear that the rules are the same as for adults – just the allowance may be affected by other income.
Parents filing for a dependent child should claim the child on their own return first. For US expat families in Ireland, the US Child Tax Credit can be worth up to $2,000 per child (MyExpatTaxes), with up to $1,700 refundable, making accurate dependent reporting essential.
What this means: dependent income thresholds vary, but the filing timeline remains the same.
When should I start filing my income tax?
Preparing your tax return
The practical answer: start gathering documents as early as possible, even before the IRS opens e‑file. Jackson Hewitt recommends collecting W‑2s, 1099s, receipts, and last year’s return by early February. In Australia, the tax year ends June 30; you can begin preparing right after that.
- US: Have W‑2s (employers must issue by January 31); 1099‑INT, 1099‑DIV, 1099‑MISC; mortgage interest statements; education expenses.
- Ireland: PPS number, ROS account, details of income and benefits-in-kind, medical expenses receipts.
- Australia: ATO login, payment summaries from employers, bank interest, dividend statements, private health insurance details.
Key steps to filing on Revenue Online Service (Ireland)
- Log into ROS using your PPS number and password.
- Select the relevant tax year (2025 for returns due in 2026).
- Complete the self‑assessment pages for income, expenses, and any credits.
- Submit and pay any balance due by the deadline. Refunds are processed via Revenue’s PAYE services if applicable.
- Keep a copy of the filing receipt.
Gathering documents before filing
Having everything ready by February allows you to file the day the IRS opens. The same principle applies in all three jurisdictions. If you are missing a document, it is better to wait than to file with estimated figures and amend later.
The catch: without complete documents, early filing may lead to amendments.
Until when can I submit a tax return?
US individual tax deadline
The federal deadline for 2025 individual returns is April 15, 2026 (IRS). A six‑month extension to file (Form 4868) pushes the paperwork deadline to October 15, 2026, but any tax owed must still be paid by the April date (CFPB).
Irish tax return deadlines
- Paper return: due by October 31, 2026
- e‑file (ROS): due by around November 14, 2026 (MyExpatTaxes)
Australian tax return deadlines
Self‑prepared returns for the 2025‑26 income year are due by October 31, 2026. If you use a registered tax agent, they can lodge later – typically up to May 2027 – but you must contact them before October 31 to be included in their lodgment program (PwC Tax Summaries).
No jurisdiction lets you skip the payment deadline. Extensions cover paperwork only. The CFPB and Jackson Hewitt both underscore that interest and penalties start accruing from the original due date if you underpay.
The pattern: extensions don’t delay payment, so plan accordingly.
Timeline signal
- January 26, 2026 – IRS opens e‑file for 2025 individual returns (IRS)
- mid‑January 2026 – Revenue Ireland ROS opens for 2025 returns (Revenue Ireland)
- April 15, 2026 – US individual tax return due date (IRS)
- June 30, 2026 – End of Australian income year (2025‑26) (PwC Tax Summaries)
- October 31, 2026 – Ireland paper tax return deadline / Australia self‑preparer deadline (MyExpatTaxes / PwC)
- November 14, 2026 – Ireland e‑file (ROS) deadline (MyExpatTaxes)
Clarity section
Confirmed facts
- IRS opens e‑file for 2025 returns on January 26, 2026 (IRS)
- US individual filing deadline is April 15, 2026 (IRS)
- Irish paper return deadline is October 31, 2026 (MyExpatTaxes)
What’s unclear
- Exact opening date for Revenue ROS – typically mid‑January but may shift by a few days (MyExpatTaxes)
- Precise date for Australian ATO portal opening for 2025 returns – historically around July 1 but no confirmed 2026 date yet
- Whether early Australian lodging for leavers is advisable in all cases – the ATO allows early paper filing but warns of longer processing times (ATO)
What the experts say
“The IRS will begin accepting and processing 2025 federal tax returns on Monday, January 26, 2026.”
Internal Revenue Service (official US tax authority)
“Revenue’s online service (ROS) is available 24 hours a day, 7 days a week. You can file your tax return online at any time from mid‑January.”
Revenue Ireland (Irish tax authority)
“If you’re expecting a refund, filing as early as you can generally allows you to receive that refund sooner.”
Consumer Financial Protection Bureau (US consumer protection agency)
The earliest you can start filing your 2025 taxes varies by country: January 26 for US e‑filers, mid‑January for Ireland’s ROS, and July 1 for Australian self‑preparers. Early filing brings faster refunds and lower identity‑theft risk, but only if you have all your documents. For the typical US worker expecting a refund, the decision is clear: prepare your documents now and e‑file on January 26, 2026. For Australians and Irish taxpayers, mark October 31 as the firm deadline – but file as soon as you’re ready after the tax year ends.
Related reading: Deadline to File Taxes 2026: Ireland Dates & Penalties
facebook.com, irs.gov, expatustax.com, bipartisanpolicy.org, taxesforexpats.com
Frequently asked questions
What is the earliest day I can file taxes in the US?
In the US, the earliest day to e‑file 2025 taxes is January 26, 2026. In Ireland, Revenue’s online service opens around mid‑January. In Australia, the ATO portal opens in early July after the tax year ends on June 30.
How early can I file my 2025 taxes in 2026?
You can e‑file from January 26, 2026 in the US. Paper filing is also accepted from that date, but e‑file is faster and more secure.
Is it better to file taxes early rather than later for most taxpayers?
Early filing (January‑February) speeds up refunds and reduces identity‑theft risk. Later filing (March‑April) may be necessary if you are waiting for missing documents like K‑1s. The tax owed amount does not change.
When should I start filing my income tax to get a refund?
Start gathering documents as soon as you receive them (e.g., W‑2s by January 31). File as soon as you have everything if you want a fast refund. Otherwise, file by the deadline.
Do I need to file a tax return in Ireland?
You must file if you are a self‑employed person, have income above €3,500 (if under 18), or if Revenue sends you a notice. Most employees with only PAYE income do not need to file unless they claim refunds.
Will I get taxed if I am under 18?
Yes, if your income exceeds the threshold: €3,500 in Ireland, $1,250 (unearned) or $14,600 (earned) in the US, and the personal allowance in the UK. You still need to file a return.
How to claim tax back online in Ireland?
Log into ROS with your PPS number, complete the self‑assessment for the relevant year, and claim any refund due. Revenue processes refunds via PAYE services if you are a PAYE employee.