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There are test groups they are accepting early. My bf's just got accepted, but mine have not been.
The IRS does process some tax returns early in test batches. They will begin processing federal tax returns on January 27, 2019.
Please see this TurboTax FAQ for more information:
Here is more information on what a "Pending" Tax Return means:
https://ttlc.intuit.com/community/return-status/help/what-does-pending-mean/00/26331
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