The IRS announced today that it will start accepting electronically-filed 2014 returns on January 20, 2015. It will also start processing paper returns on the same date. There will be no staggered start dates this season.
The earlier open date should be a welcome relief to traditionally-early filers, who in recent years have had to wait until the end of January to file.
In recent years, late passage of tax extenders has caused delays in the start of filing season, as the Service has had to re-tool its programs to accommodate late changes to the Code. This year’s across-the-board one-year extension of expiring provisions wreaked less havoc on the IRS’s systems than previous extender legislation, which has enabled the IRS to start processing returns earlier.