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Many software providers and tax professionals are already accepting tax returns for this.
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The IRS will begin accepting tax returns on January 23, so they will send those returns to the IRS.
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More than 168 million individual tax returns are expected to be filed this year, among those due before the April 18 deadline.
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If there are no issues with your return, your refund should be distributed within 21 days, the IRS said.
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This time the tax will be payable by April 18 because April 15 is a Saturday and Liberation Day, a holiday celebrated in Washington DC, is on April 17.
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If you live in the parts of California that were affected by the storms, you have until May 15 to file federal personal and business taxes.
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Next steps