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While most of the more commonly used tax forms are available for 2009, the IRS has still not yet finalized all of the 2009 tax forms. So depending on what forms you need to file, some of those may not be available for another week or so.
Also, if you had wages from a job, you should wait until you receive the W-2 form from your employer, and they have until January 31st to send out those forms.
If you have everything that you need to file and the forms that you need are available, you can file your return any time now by mail. However, if you plan to file your return electronically, the IRS will not start accepting e-filed returns until Friday, January 15th.
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