Electronic Filing for Businesses, Forms 709 and 1041 to Begin Soon – What Taxpayers Need to Know

The Internal Revenue Service (IRS) has announced the date businesses can begin filing tax returns electronically. Returns can be submitted beginning in January.

When Does E-Filing Begin for Business Taxes, Forms 709 and 1041?

Most businesses can begin filing taxes on Tuesday, January 13, 2026, at 9 am ET.

The five types of business tax returns that will be able to be filed starting January 18, 2026, also at 9 am ET, are as follows:

  • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
  • Form 709-NA, United States Gift (and Generation-Skipping Transfer Tax Return of Nonresident, Not a Citizen of the United States
  • Form 1041, U.S. Income Tax Return for Estates and Trusts
  • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
  • Form 1120-H, U.S. Income Tax Return for Homeowners Associations

Individuals will have to wait a little longer. The IRS has announced that individuals will start filing their 2025 Form 1040 returns on January 26, 2026. However, some federal forms and states may still not be available for e-filing on that date.

New for 2026 – Electronic Filing for Gift Tax Returns

Taxpayers can now use the Modernized e-File for gift taxes, a secure, accurate way to file Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. These returns, along with sometimes voluminous attachments, were previously required to be filed by paper. Taxpayers can now benefit from the convenience of electronic filing without the worry of delayed or missing mail, and can make electronic payments with their gift tax filing, if necessary.

When are the Returns Due?

Although the returns are available for filing on different dates, most will be due by April 15, 2026, with some business returns like partnerships due March 16, 2026. It’s important to get started early. Returns can be extended, but any tax due needs to be paid by the original due date of the returns to avoid late penalties and interest.

Anders Family and Estate Planning advisors keep clients informed about tax deadlines, helping families avoid unnecessary penalties and ensuring they have the information they need to plan their future.

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