Because that is the soonest that all of the tax forms are scheduled to be finished. Even then, the dates may change.
But even then #2, you shouldn't file until after the 29th of Jan....since the IRS has said thy won't even take in any until then (They may do some test runs, but sometimes they mess those up and you don't want to be a potential part of that)
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
