We "open" for appointments the last week of January/first week of February depending on how the dates fall. This year Monday Jan 30th, although we usually don't actually start doing returns until end of the 1st week. Not too many clients have everything that early. And I like to let the e-file system be open for a week or so before doing any filing. Not to mention proseries updates. . . . unfortunately more and more of my clients have at least 1 broker statement now or a crypto statement and they know they don't get most of them until mid to late Feb.