No date has been set for when taxpayers can begin to electronically file 2021 tax returns, but the IRS said it will be announced in the near future. The season typically begins in late January. Before e-filing can begin, IRS systems must be configured to process the previous year’s returns, and changes to tax forms made in the last year must be incorporated. Also, IRS software must be updated to accommodate new tax legislation, regs and guidance. Since President Biden’s proposed Build Back Better Act didn’t pass in 2021, this process will be lighter. Taxpayers are now able to file paper returns, though processing takes longer.