The IRS will begin processing Electronically and Paper filed form 1040s on Monday, January 28, 2019. Returns can be filed before January 28th but will be held until processing begins.
In an effort to reduce fraudulent tax returns, the IRS delays refunds for returns filed that reflect a refund and claim the Earned Income Tax Credit (EITC) and/or the Additional Child Tax Credit (ACTC). The IRS expects the earliest EITC/ACTC related refunds to be available in taxpayer bank accounts or debit cards as starting on February 27, 2019, if these taxpayers chose direct deposit and there are no other issues with their tax return.