I fully understand that and never did state that you could start efiling Jan 1st... just that they state the tax season starts  then on January 1st....when  NO ONE is ready, IRS, States, Clients or Companies that need to issue  w2's or 1099s.  I think they should call January a preparation month of preparing for tax season... and then the companies would have all the info, hopefully, calculated and forms issued during that time for when the gates open for tax season. I just feel the initial opening of tax season should be February 1st.. makes more sense to me.  I only feel this way because they really don't have 3 1/2 months.. only 2 1/2 months.  It's just my opinion and to me, makes more sense and would run a lot smoother, less chances of clients forgetting to wait for a late 1099 when they submit info to soon etc..