My advice is to file between mid-February and the end of March, to ensure you have all your tax forms and documentation in order. Once your return is accepted by the IRS, the IRS processes your refund based on the IRS E-file Refund Cycle Chart.
Exact refund dates are based on IRS processing times and can be found in IRS Publication 2043 and IRS Topic 152 for both e-filed and mailed returns.
Laws enacted last year change the standard FBAR due date to "tax day" (vs June 30th as in years past).
No extensions are allowed and forms must be filed electronically.
As a general rule, you can expect your state tax refund within 30 days of the electronic filing date or the postmark date. Filing early can be beneficial because you get your filing done sooner (less stress) and get your refund in hand, but the IRS has said average refund times are the same no matter when you file before April 15th.
My advice is to file between mid-February and the end of March, to ensure you have all your tax forms and documentation in order.