According to the list of forms I just received, most people will be able to file right away. It won’t be as bad as last year unless Congress does something unexpected after the holidays. Those that will have to wait will be taxpayers that expect to use residential energy credits, adoption credits, mortgage interest CREDITS, energy efficient home credits, credits for alternative motor vehicles or energy efficient appliances, and those using depreciation. There are others, but these are the most often used. Check with your preparer when making your appointment if you believe any of these situations may apply to you.