Filing season is officially underway
The 2026 filing season is open. As of January 26, 2026, the IRS is accepting and processing 2025 individual income tax returns, with a federal filing and payment deadline of Wednesday, April 15, 2026. Oregon kicked off on the same date and is processing e-filed state returns in parallel. For busy carriers and owner-operators, that means it’s time to organize settlement statements, mileage logs, and deduction documentation so you can file early and keep cash flowing into the business.
Why this matters to trucking businesses
Most small trucking operations are pass-throughs or sole proprietors, so your personal return doubles as your business return. Filing early—especially by e-file with direct deposit—can accelerate refunds and reduce identity-theft risk. Oregon is also paying out its biennial “kicker” credit this year through the state return, so eligible filers who submit clean, accurate returns first are at the front of the line.
Refund timing: set expectations
For straightforward federal returns filed electronically with direct deposit, the IRS says most refunds arrive in less than 21 days. If you or your drivers claim the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), federal law requires the IRS to hold those refunds until mid‑February; most early filers who claimed these credits should see funds by around March 2, provided there are no issues and direct deposit is selected. Use “Where’s My Refund?” or IRS2Go for status rather than calling.
On the Oregon side, e-filed returns are processed in the order received, with the first 2026 refunds (including kicker amounts) expected to go out starting February 17. Paper returns face an unusual delay this year: processing won’t begin until late March, and paper refunds won’t start until early April—another reason to avoid paper if you’re counting on cash.
Action checklist for owner-operators and fleet managers
- Assemble income records: 1099‑NEC and 1099‑K (if applicable), brokerage settlement statements, and any W‑2s for company drivers on payroll.
- Document operating deductions: fuel, DEF, oil, maintenance, tires, tolls, scales, truck wash, parking, communication services, GPS/ELD subscriptions, and factoring fees.
- Track equipment costs: interest, lease payments, and depreciation (including Section 179/bonus, as applicable) for tractors, trailers, APUs, and major components.
- Substantiate away‑from‑home meals: retain logs supporting days on the road and locations; make sure your preparer uses the transportation per diem rules correctly.
- Reconcile mileage and routes: ELD and dispatch records help support business use, routing efficiency, and expense allocation across jurisdictions.
- Verify estimated tax and state payments: match what you paid in 2025 to IRS and Oregon records before filing to prevent refund delays or notices.
Oregon’s kicker: capture your credit
Oregon’s kicker—a refundable credit triggered by excess state revenues—is claimed on your 2025 Oregon return and will either increase your refund or reduce tax due. You must file a 2025 Oregon return to receive it, and eligibility ties back to your 2024 Oregon tax liability. If you’re eligible, e-file with direct deposit to receive the kicker sooner; do not expect a separate check.
E-file and choose direct deposit
Both IRS and Oregon emphasize e-filing and direct deposit this year. It’s the fastest path to a refund, and Oregon specifically warns that paper return processing will lag the season by several weeks. If you use a paid preparer, Oregon follows the federal e-file mandate for personal returns.
Get expert help that knows trucking
Tax rules for trucks, trailers, and travel can get complicated—especially with depreciation, per diem, and multi‑state operations. If you want a preparer fluent in industry‑specific issues, the Oregon Association of Tax Consultants maintains a directory where you can filter by specialties such as “Trucking” and “Trucking – Interstate.”
Bottom line
Filing season opened January 26, 2026. File electronically, choose direct deposit, and prepare documentation that aligns with how you actually operate—ELD logs, settlements, and expense receipts. Doing so will speed federal and Oregon refunds, including any kicker credit you’re due, and keep more working capital in your trucks when you need it most.
Sources Consulted: IRS Newsroom; Oregon Department of Revenue Newsroom; 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.
