The IRS opens the tax-filing season on Monday, Jan. 26, but this cycle comes with a twist: Several major tax-law changes take effect due in large part to the One Big Beautiful Bill Act. With the end of the Tax Cuts and Jobs Act provisions, higher standard deductions, expanded credits, and new deductions for tips and overtime, households are navigating a very different tax landscape than they were just a year ago. Adding to the complexity, the IRS is heading into filing season with fewer staff