The IRS is accepting returns 1/27 - why does it say available to file 1/30?

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You have files or schedules that will not be finalized until 01/30/2025, if that is what you are referring to.

And some states, like Nebraska, are not allowing any e-filing until on/after 30 January, even if the IRS will take your Federal E-file sooner.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*

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