The IRS will begin accepting tax returns electronically on January 20, 2015. Paper tax returns will begin processing at the same time. According to one of their newsletter's, "The decision follows Congress renewing a number of "extender" provisions of the tax law that expired at the end of 2013. These provisions were renewed by Congress through the end of 2014. The final legislation was signed into law Dec 19, 2014."
The IRS reminds taxpayers that filing electronically is the most accurate way to file a tax return and the fastest way to get a refund. There is no advantage to people filing tax returns on paper in early January instead of waiting for e-file to begin.
BGGE Bookkeeping will start taking new clients on January 5, 2015. Helping you organize your financial data, I can provide a Personal Profit & Loss Statement and/or a Business Profit & Loss Statement so that you will be ready for the January 20th date. Many tax software companies are already accepting tax returns but will hold them until the IRS opening.