When is a good time to file 2022 tax return? I have seen some articles online saying to hold off, as the IRS is overwhelmed.

[MonikaK1]

In general, you should only wait to e-file a 2022 Federal tax return if there is a specific reason; for example, if a specific form needed to complete your return is not yet available. Recently, taxpayers in some affected states were being advised to wait for guidance from IRS regarding special assistance payments in those states. 

The IRS has now issued that guidance.

The Federal filing deadline this year is April 18, 2023. See here for more details.

[fanfare]

right now is a good time to e-File.

[fanfare]

The IRS was overwhelmed in 2020 because the commissioner of the IRS, instead of telling people to stay far apart, sent everybody home.

It's been almost three years and IRS is still in recover from that disaster.