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The IRS started accepting electronic returns on January 28, 2019 Technically, if you really feel like cutting it down to the wire, you can wait until the night of April 15th, but that’s not recommended. If for whatever reason, something goes wrong and delays bring you past the deadline, you run the risk of incurring large late fees. It’s best to handle taxes well in advance of the deadline.
It is generally recommended that you hold onto tax documents for three years. This is because, in the event of an IRS audit, you will be expected to present the last three years of documents. In extreme cases, such as suspicion of fraud, you will be expected to show seven years of documents.