When it comes to filing taxes, some people cannot wait to get it over with. Whether it is because you don't want to worry until April, or because you have a huge refund coming, earlier is certainly better when filing taxes. The earliest you can file your taxes depends on when you get the proper documents. The IRS will allow filing sometime around the 8th of January, but W-2 and other forms are not required to arrive until the 31st of January. If you have any other questions, please contact a professional tax accountant that can help you with filing.