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 IRS will accept transmissions for e-file starting January 30, 2015. Therefore, filing earlier than IRS e-file opens will not get you a faster refund since we can not send the return to the IRS until they open for e-file on January 30, 2015.
The state returns cannot be processed until the IRS opens since even a state only return is based on accurate federal information.
E-file is available for the current tax year through October 15.