When will the IRS start accepting e-filed returns?
The IRS will start processing 2015 returns on a first-in, first-out basis on Tuesday, January 19.
Please note that in the past, the IRS usually processes test batches up to a week earlier than the official processing date. These returns are selected to test specific scenarios such as itemized returns, returns that contain a particular form, and so forth.
This means that a handful of taxpayers may get accepted before the official January 19 date, even if they filed after you did. However, tax refunds – including those in the test batches – won't be processed until after January 19.