Fresno County Filers Face New 2026 Tax Laws, IRS Brackets

Tens of millions of taxpayers nationwide, including filers across Fresno County, are expected to receive larger refunds this 2026 filing season because of the One Big Beautiful Bill Act, which the Bipartisan Policy Center says was signed into law on July 4, 2025 and made several provisions retroactive to January 1, 2025. The BPC describes the law as the defining feature of this filing season and notes the federal window is scheduled to open in late January and close April 15.

Some of the biggest, immediate impacts are concrete numbers for the standard deduction and a familiar seven-bracket rate structure. Kiplinger reports the 2025 standard deduction amounts you will use on 2026 returns are about $15,750 for single filers, $31,500 for married couples filing jointly, and $23,625 for heads of household. Kiplinger also reproduces the federal bracket table showing rates from 10 percent up to 37 percent, with the 10 percent bracket covering single filers from $0 to $11,925 and the top 37 percent bracket beginning at $626,351 for single filers.

Families with children should note changes to credits and childcare provisions from multiple sources. BPC states OBBB increased the Child Tax Credit; Mark Steber of Jackson Hewitt, quoted in KFSN, says, “Child credit is up. The refundable portion of the child credit is up.” A morning show transcript with “bankrupt financial analyst Stephen Kate” reports smaller, specific shifts to child care tax credits, “slight increase of about $200” and refundable “up to about $1,700”, language the transcript presents as approximate.

Several new or expanded deductions will change what Fresno filers must document. BPC says millions can now claim deductions for tips, overtime income, and auto loan interest, and that Americans 65 and older can claim a $6,000 seniors deduction. Kiplinger warns that overtime pay and tip income generally will be claimed through new schedules rather than directly on Form 1040 and advises filers to gather any 1099-K and new-account forms because many filers may now need Schedule 1 and Schedule 1-A.

Other notable shifts include a reported increase in the SALT cap from $10,000 to $40,000, with the morning show transcript saying that change “will end in 2029 unless that's changed.” Kiplinger also reports the IRS will not offer Direct File for 2026 and cautions that budget and staffing cuts mean longer phone wait times and slower processing for returns that require human review.

Local tax preparers and consumer advocates in Fresno should take Mark Steber’s practical counsel seriously: “There are literally hundreds or thousands of dollars that if you make a mistake, you leave off,” and “There's no good reason to wait until later unless you absolutely have to. Do it early so you're not scrambling at midnight on the 15th just to get it done, and you make a mistake and delay your refund or worse, you leave something off and you never get the amount of money you're due.” Steber also urged caution about offers that sound too good to be true: “Stay vigilant when it comes to tax prep offers. If something sounds too good to be true, it probably is.”

For Fresno viewers wanting ongoing coverage, Vanessa Vasconcelos reported this story for KFSN and notes she can be followed on Facebook, X, and Instagram for updates.