No, people who fill out the forms manually...by hand and without the software, could certainly mail-in their hand-prepared forms now.
......But ....
1) The state does not expect to start on any of them until the middle of February, and 2) any manually prepared form might not even get entered and processed for many more weeks or months (depends on their non-COVID staffing level).....AND...e-filing in early March might still be much faster.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
