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WASHINGTON − The Internal Revenue Service announced today that the nation's tax season will start on Monday, Jan. 23, 2023, when the tax agency will begin accepting and processing 2022 tax year returns.

The January 23 start date for individual tax return filers allows the IRS time to perform programming and testing that is critical to ensuring IRS systems run smoothly.

While the IRS will begin accepting returns Jan. 23, the IRS cannot issue a refund that includes the Earned Income Tax Credit or Additional Child Tax Credit (ACTC) before mid-February. This is due to the 2015 PATH Act law passed by Congress, which provides this additional time to help the IRS stop fraudulent refunds from being issued.

Where’s My Refund? should show an updated status by Feb. 18 for most early Earned Income Tax Credit and Additional Child Tax Credit filers. The IRS expects most early EITC/ACTC related refunds to be available in taxpayer bank accounts or on debit cards by Feb. 28, 2023.