The pause between Christmas and New Year’s is a moment when many of us begin to contemplate the looming labors of tax season.

When is the earliest I can file a return? When is the latest? Have the income brackets changed? What about deductions?

Here are answers to 13 common questions that crop up in the weeks before tax season begins:

When is the tax deadline in 2024?

April 15. Tax Day always falls on that date, unless April 15 falls on a weekend or holiday. Next year, it comes on that darkest of days, a Monday.

When does tax season start?

Late January. In 2023, the IRS set Jan. 23 as the official start of tax season, marking the date the agency began accepting 2022 tax returns.

How early can I file my 2023 taxes?

Again, late January. The IRS has not yet set the date it will begin accepting 2023 returns.

What are the new income tax brackets?

Income tax brackets jumped by 7% for 2023. Income tax is progressive: the more you earn, the more you pay as a percentage of your earnings. Each bracket represents a range of incomes subject to a particular income tax rate. Tax brackets will rise again in 2024.

Here are the 2023 tax brackets:

For individual filers:

◾ 37% for incomes over $578,125.

◾ 35% for incomes over $231,250.

◾ 32% for incomes over $182,100.

◾ 24% for incomes over $95,375.

◾ 22% for incomes over $44,725.

◾ 12% for incomes over $11,000.

◾ 10% for income below $11,000.

For married couples filing jointly:

◾ 37% for income greater than $693,750.

◾ 35% for incomes over $462,500.

◾ 32% for incomes over $364,200.

◾ 24% for incomes over $190,750.

◾ 22% for incomes over $89,450.

◾ 12% for incomes over $22,000.

◾ 10% for income below $22,000.

What is the new standard deduction?

The standard deduction for 2023 also increased by about 7%, to $13,850 for individuals and $27,700 for married couples filing jointly.

What is the standard deduction for seniors?

People over 65 qualify for an additional standard deduction. For 2023, it’s $1,850 if you are single or filing as a head of household, and $1,500 for married taxpayers. Both figures increased by $100 over 2022.

Have itemized deductions changed?

Itemized deductions “mostly remain the same” in 2023, according to Charles Schwab. A few specifics:

◾ State and local taxes: Taxpayers who itemize may deduct up to $10,000 in property, sales, or income taxes they have already paid to local or state governments.

◾ Mortgage interest: You can generally deduct interest paid on the first $750,000 of mortgage debt, according to NerdWallet. People who bought a house before Dec. 16, 2017, may deduct interest on the first $1 million.