What’s happening and when
The 2026 filing season officially opens on Monday, January 26, 2026. On that date, the IRS will begin accepting and processing electronically filed individual income tax returns for tax year 2025, and Oregon will begin processing state e-filed returns the same day. If you run loads through Oregon, note the state expects the first refunds from e-filed returns to go out beginning February 17, while paper returns won’t see refunds until early April due to processing delays. The federal deadline to file 2025 returns (or request an extension) is Wednesday, April 15, 2026.
Oregon specifics: refunds, “kicker,” and paper-return delays
Oregon’s Department of Revenue is urging taxpayers to e-file and use direct deposit to speed refunds and to claim their share of the state’s “kicker” credit, which increases a refund or reduces tax due for eligible filers. Oregon says e-filed returns will be processed in the order received, with the first refunds targeted for February 17. Paper-return processing is delayed until late March, so “Where’s My Refund?” won’t show status for paper filers until then.
Trucking-focused moves to make before you file
- Document your meals per diem correctly. For tax years beginning October 1, 2025 (and optionally January 1, 2026), the special transportation industry M&IE per diem remains $80 per day within the continental U.S. and $86 outside CONUS. Drivers subject to the DOT hours-of-service rules can generally deduct 80% of business meal expenses; maintain HOS/ELD logs to substantiate days away from home.
- Know the e-file timing if you claim the fuel tax credit. Returns that include Form 4136 (Credit for Federal Tax Paid on Fuels)—often used by carriers to claim off-highway fuel for reefers, APUs, or yard equipment—cannot be e-filed until February 15, 2026. If Form 4136 applies to you, plan your filing calendar accordingly to avoid rejections.
- Only claim eligible fuel. Highway diesel used to propel your truck on public roads is not eligible for the fuel tax credit. The credit applies to qualified off-highway uses; keep receipts and usage logs that tie gallons to eligible equipment.
- E-file and direct deposit for speed. Both the IRS and Oregon emphasize e-filing to reduce processing time and minimize errors. Oregon specifically signals faster refund timelines for e-filed returns versus paper.
If you operate in Oregon: align records now
Oregon’s weight‑mile tax regime (generally for vehicles over 26,000 pounds operating in-state) requires carriers to track and retain Oregon miles and related records for at least three years. While this is separate from your income tax return, the same disciplined mileage, trip, and fuel documentation that supports weight‑mile filings will strengthen your federal and state income tax substantiation (per diem days away, off‑highway fuel use, etc.). If you’re new to Oregon operations, enroll via Oregon Trucking Online and ensure declared weights are accurate before running.
Key 2026 filing season dates for truckers
- January 26, 2026: IRS and Oregon open e-filing for TY2025 returns.
- February 15, 2026: IRS begins accepting e-filed returns that include Form 4136.
- February 17, 2026: Oregon plans to issue the first refunds from e-filed returns.
- April 15, 2026: Federal filing and payment deadline; also the due date to request an extension.
Bottom line
For owner-operators and small fleets, January 26 is the green flag for both federal and Oregon returns. Use the next few days to organize 1099s, settlement statements, HOS logs, per diem days, and fuel records. If you’ll claim the fuel tax credit, schedule e-filing on or after February 15. And if you run Oregon, e-file and direct deposit to accelerate both your refund and any “kicker” benefit. Tight records now prevent headaches later—and keep cash flow predictable during the first quarter freight lull.
Note: A recent item circulating on tax forums suggested an earlier IRS/Oregon opening date; official IRS and Oregon releases confirm Monday, January 26, 2026, as opening day.
Sources Consulted: Oregon Department of Revenue; Internal Revenue Service; Oregon Department of Transportation; Oregon Association of Tax Consultants.
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
