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The IRS will be accepting 2019 tax returns on and after January 27, 2020
For those that file prior to 1/27 be aware your return will be pending until the IRS pulls it for acceptance .... they do pull some returns every year for testing and you could be accepted for processing prior to 1/27 however the return will not actually start processing until 1/27 or mid to late February if your return has EIC or ACTC on it.
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