From the IRS:
Despite the government shutdown, the Internal Revenue Service today confirmed that it will process tax returns beginning January 28, 2019 and provide refunds to taxpayers as scheduled.
As in past years, the IRS will begin accepting and processing individual tax returns once the filing season begins. For taxpayers who usually file early in the year and have all of the needed documentation, there is no need to wait to file. They should file when they are ready to submit a complete and accurate tax return.
The filing deadline to submit 2018 tax returns is Monday, April 15, 2019 for most taxpayers. Because of the Patriots’ Day holiday on April 15 in Maine and Massachusetts and the Emancipation Day holiday on April 16 in the District of Columbia, taxpayers who live in Maine or Massachusetts have until April 17, 2019 to file their returns.
The IRS strongly encourages people to file their tax returns electronically to minimize errors and for faster refunds.
IRS e-file to open January 28, 2019
The 2019 tax season is here. In efforts to keep you up to date, below is information regarding refund delays that are expected. It is important to remember that you can still have your tax return prepared and e-filed prior to January 28.
The most current information from the IRS regarding filing delays, refunds, scams, etc.