Well the IRS has announced that tax season will officially open on January 20, 2015.  That is the date the service will start accepting efile and paper returns for processing.  See this update in Accounting Today by Roger Russell for more details:

http://www.accountingtoday.com/news/irs-watch/tax-season-to-start-january-20-73151-1.html?utm_campaign=daily-dec%2030%202014&utm_medium=email&utm_source=newsletter&ET=webcpa%3Ae3570730%3A2498807a%3A&st=email

As this article says, there is no advantage to filing paper returns early to try and get refunds quicker; efiling remains the most efficient and safe method to file your returns.  Since Congress and the President actually got the tax extender bill into law by December 19, there will be no delay for the IRS processing this year.  Just remember you may not be able to file until you get all your tax documents, so even though the return can be processed by January 20 doesn’t mean you can file by then.

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