Last minute changes in the tax law have forced the IRS to delay the start of the income tax filing season, previously set for January 22, until January 30. Most taxpayers will be able to file electronically as of that date.
You can mail a paper return to the IRS before that date, but doing so won’t help you receive your refund sooner, and may actually delay it. The best strategy for fastest receipt of your refund is to have your return ready to go by January 30 and file electronically as soon as the IRS throws the switch.
Some taxpayers face a longer delay, as IRS systems must adapt to more complicated changes. If your return includes certain forms you’ll have to wait longer to file. The IRS has not yet announced a date when these returns can be filed.
Among the forms that would delay your filing are Form 5695 (Residential Energy Credits), Form 4562 (Depreciation and Amortization) and Form 3800 (General Business Credit),