need refund fast?

Generally you need the W2 attached to your return. Your employer is required to provide it by January 31. You may get it well before then. You can provide your salary information to the tax preparer and have the return prepared in advance for mailing as soon as the W2 form arrives.

For fastest (and safest) refund, have the IRS send it directly to your bank account rather than mail you a check.

The 1st day you can electronically file your return is January 11, however this may be pushed back because Congress has not passed the AMT patch. Once it is done IRS has programing to do to be able to accept returns.

Even thou your return probably has nothing to do with the AMT, IRS has stated they can only accept all returns filed or no returns, not just returns not subject to the AMT.

They may accept returns but not process them, no one really knows. If this happens Congress probably won't do the same thing next year because of all the complaints from people with refunds being held up.

exactly answered by Serge !

more info: http://www.irs.gov/individuals/index.html