if you are due a refund, generally, the sooner you file the faster you get it. Certain tax credits - AOTC & EITC - will result in the IRS holding it until at least mid-February. Also, e-filing just as it opens sometimes causes issues according to some threads. On the other hand if you owe, you can file any time on or before 4/15 or even request an extension and the have until 10/15 to file provided any amount owed is paid on or before 4/15.
there are multiple payment options
1) send 1040-V with the payment that must be postmarked by 4/15 (no office postage meter) only a USPS date stamp. also would suggest using a tracking method or proof of delivery. sometimes things get lost in the mail.
2) use the IRS payment website. you can set up the payment in advance to be taken out on 4/15- print the confirmation. If you need an extension to file you can even use the website to request an extension and at the same time make payment which avoids the need to file a paper or electronic 4868. - print the confirmation.
3) request direct debit on your return - the return must be ef9iled or postmarked on or before 4/15
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