• Taxpayers can file their taxes online.tax forms image by Chad McDermott from Fotolia.com
  
  

File on Jan. 15

• The first day to normally file a taxpayer's income taxes with the Internal Revenue Service's e-file program is Jan. 15. This is the first day that all the forms become available and the taxpayer can transmit the files to the Internal Revenue Service. This method will allow the taxpayer to receive his refund the quickest.
  
  

When All Information is Present

• Usually a taxpayer will not have all his tax information available to file on Jan. 15. Having all the information, such as W-2s and Form 1099-DIV, allows the taxpayer to fill out and attach any needed amendment to his tax return.
  
  

Bottom Line

• The earliest the taxpayer can file is Jan. 15 and if she wants to file this early, she needs to make sure she has all of her tax information together by this time.