The filing of income tax for tax year 2014 can be filed as early as January 1, 2015. However, the Internal Revenue Service might not process the return until a later date that is usually announced.
In addition, the filing is contingent upon when the Internal Revenue Service releases updated forms for the tax year etc. This could effect when you can actually complete and file your taxes.
You should consult with your tax professional when the time comes in order to file your taxes accordingly.
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