Free-file is open and so is Proseries.  That is you can file with a vendor thru free-file or file thru a tax preparer such as yourself today.  However neither you, free-file vendor or Proseries can file that return to the IRS until February 12.  We have actually completed a bunch of clients returns this week but they can't be filed with IRS until the 12th.  You can't even print most forms without a watermark though. And I imagine that if the EIP #3 is only signed into law in 2021 it will be be a recovery rebate on 2021 taxes. But you can not ever predict Congress.