IRS e-File Opens January 20, 2015.
Following the passage of the extenders legislation, the Internal Revenue Service announced today it anticipates opening the 2015 filing season as scheduled in January. The IRS will begin accepting tax returns electronically on January 20, 2015. Paper tax returns will begin processing at the same time.
The decision follows Congress renewing a number of "extender" provisions of the tax law that expired at the end of 2013. These provisions were renewed by Congress through the end of 2014. The final legislation was signed into law Dec 19, 2014.
You can file your taxes before January 20th with most tax software providers and they will be "stockpiled" until IRS is open. When e-file is ready, returns will be submitted to IRS in the order they were received.