The 2026 tax season introduces vital changes. IRS Free File is now open for those earning $89,000 or less. With Direct File discontinued, this remains the top free digital option. Eight private partners offer specialized software. New 2025 tax breaks on tips and overtime pay add complexity. Check eligibility at IRS.gov to avoid hidden fees. Early filers should monitor new IRS guidance. Secure your 2025 refund by filing electronically starting January 26.