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USA: When do you file your taxes?
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If you're doing them, any time before the deadline from here is fine.
If you've got complex stuff going on and are using a tax service or accountant, I'd say the best window is the back half of February through the first half of March. This misses all the people on the front end who rush to get them done the femtosecond they have all of their documents, and also misses the people on the back end scrambling for the late-season rush.