When do you begin preparing 1040's?  For me, I normally wait until the first week in February.  That ensures that the majority of my client's forms should have arrived and it allows me to being entering their data and preparing their returns.  Just wondering the process for others?

I sent all of my clients a preseason email on January 2.  It reminds them of my process and time frames.  It also provides guidance on my preferred means of obtaining their information:  ProSeries Link.