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总结
美国国税局（IRS）宣布2026年报税季的受理首日为1月26日，将自当天起开始接收2025税年的联邦所得税申报。IRS提醒纳税人尽早整理W-2、1099等资料并核对个人与银行信息，优先使用其线上账户、电子申报及相关免费报税与查询工具获取指引，了解可能调整的规则与抵免，减少差错、加快退税进度并降低欺诈风险。该公告为美国纳税人提供明确报税时间表与准备要点。
正文
IRS announces first day of 2026 filing season; online tools and resources help with tax filing IRS (.gov) IRS will accept 2025 tax returns starting January 26 CNN How new tax changes could mean bigger refunds for seniors, parents for 2025 WSLS Will your tax refund be a 'hot mess?' Expert explains what to expect 13wham.com IRS Urges Early Prep as 2026 Tax Rules Shift | Florida Realtors
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