@Nmont The IRS takes a small "test batch" ahead of the date that they open up for accepting/rejecting all the other e-files. But even if they take your return in that batch, you will wait until late February for your refund if you are getting earned income credit or additional child tax credit. As for "first come first serve"--don't count on that.
If you already e-filed, chances are your return is going to sit on the server until at least January 29, when the IRS begins to accept/reject e-files.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
