2023 Income Tax Season Opens: When To File 2022 Returns With IRS

ACROSS AMERICA ? Tax season starts Monday, Jan. 23, when Americans can begin filing their 2022 tax returns with the IRS.

In most states, 2022 federal income tax returns must be filed with the IRS by Tuesday, April 18. Taxpayers have an additional three days to file their returns this year because of the way holidays fall. State income tax returns are generally due at the same time, although there are some exceptions.

Taxpayers who earned $73,000 or less in 2022 can take advantage of the IRS Free File program, available only online and using brand-name software provided by commercial tax filing companies. That opened Jan. 13.

Some tax filers should wait until mid-February to file their returns, though.

Taxpayers who plan to claim an earned income tax credit or an additional child tax credit should wait until after Feb. 15 to file their returns. This is because of the 2015 PATH Act. The delay gives the IRS a chance to match information from individual tax returns with information on W-2 forms from employers, which are sent to the IRS by the end of January, to prevent identify theft and fraud.

Among a couple of changes to be aware of when filing 2022 tax returns:

The standard deduction increases to $12,950 for single filers and $25,900 for married couples filing jointly, up from $12,550 and $25,100, respectively, for 2021 tax returns.

Income tax brackets went up in 2022 to account for inflation, and will also increase this tax year. Tax rates per income bracket for the 2022 taxable year are:

• 10 percent: up to $10,275 for single filers, $20,550 for married couples filing jointly, $14,650 for heads of household.
• 12 percent: $10,276-$41,775 for single filers, $20,551-83,550 for married couples filing jointly and $14, 651-$55,990 for heads of household.
• 22 percent: $41,776-$89,075 for single filers, $83,551-$178,150 for married couples filing jointly and $55,991-$89,050 for heads of household.
• 24 percent: $89,076-$170,050 for single filers; $178,151-$340,100 for married couples filing jointly and $89,051-$170,150 for heads of household.
• 32 percent: $170,051-$215,950 for single filers, $340,101-$430,900 for married couples filing jointly and $170,051-$215,950 for heads of households.
• 35 percent: $215,951-$539,900 for single filers, $430,901-$647,850 for married couples filing jointly and $215,951-$539,900 for heads of household.
• 37 percent: Over $539,900 for single filers, $647,850 for married couples filing jointly and $539,900 for heads of household.

For planning purposes, the standard deduction goes up to $13,850 for single filers and $27,700 for married couples jointly filing tax returns in 2024. Also, the tax brackets will also increase in 2023 on taxes due in 2024.

The IRS expects to process most returns and make a direct deposit in the taxpayers? bank account within 21 days of receipt of the completed tax returns. Taxpayers should check Where's My Refund? on IRS.gov for their personalized refund status.

The IRS said in a news release it hopes to provide a better experience for taxpayers after pandemic-related delays and backlogs during the last three tax filing seasons.

The agency is expected to process about 168 million individual tax returns this year. After Congress passed the Inflation Reduction Act last year, the IRS hired more than 5,000 people to take tax filers? questions over the telephone, as well as more in-person staff to help support taxpayers, according to the news release.