There is no advantage to filing tax returns on paper in early January instead of waiting for the IRS to begin accepting e-filed returns.
https://www.irs.gov/uac/2017-tax-filing-season-begins-jan-23-for-nations-taxpayers-with-tax-returns-...
https://ttlc.intuit.com/questions/1908854-irs-forms-availability-table-for-turbotax-individual-perso...
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