Most individuals qualify for efile even if they did not file a return last year, unless you are under age 16 and this is your first year to file a tax return. You will not be able to file your first year on efile if you are under age 16 and have not previously filed a return. If this is the case, you will print and mail your return to file it.
The tentative date is January 30, however, the IRS can adjust the date at any time. Check for updates at www.IRS.gov. As soon as the IRS begins to accept the returns, we will transmit any completed and submitted returns that are waiting. Even if you finish the return and click on SEND TO IRS, the return will not go to the IRS until they announce that they are accepting returns.
State returns cannot be processed until the IRS opens since even a state only return is based on accurate federal information. This means that your state return will not go thru to the state until the federal return is accepted by the IRS.
E-file is available for the current tax year through October 15.