The IRS will announce in December the exact date for sure, but at the moment they are expecting a one to two week delay. They are thinking it will be no earlier than Jan 28th and no later than Feb 4th. This is happening because of the government shutdown. With the closure, the IRS was not able to ready their system for the 2014 tax year and need more time to program, test and validate their system. The April 15 tax deadly however, will not be changed because it is set by statue. The IRS does want to remind everyone that there is no advantage to filing paper before the opening date and as usual, people doing their tax returns by efile with direct deposit can expect their refunds much faster than any other method.