The IRS has recently announced that the "official" start date for filing income tax returns is Feb 12. What this means is that this is the day e-filing of 2020 tax returns can be accepted. Technically you can paper file returns earlier than this but we DO NOT recommend adding to the already big pile of IRS paper backlog.
The IRS claims that the start date is later this year due to the late 2020 law changes and COVID assistance enacted on Dec 27, which it has to get into its processing system. Fingers crossed that it all goes smoothly.
I guess we will all have to be a little patient this year, to date there has been no announcement of any pushed due date deadline like we had last year. So far now, we have a shorter than usual filing season !