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The first day to file taxes with the IRS will officially start on January 23. However, you can get started at anytime with online tax filing and get your refund as soon as possible. Four out of five returns have also been projected to be prepared using tax return software and e-filed.
Generally, if you meet filing requirements, you need to file a tax return for this year and the past six years (but the IRS may request a tax return older than six years). It is important that you file your taxes before the IRS finds you (assuming you met filing requirements).