WASHINGTON (AP) — This year’s tax filing season will begin on Jan. 24, 17 days earlier than last year, the Internal Revenue Service announced Monday.

The IRS is warning that a resurgence of COVID-19 infections on top of less funding authorization from Congress than the Biden administration had requested could make this filing season particularly challenging.

“The pandemic continues to create challenges, but the IRS reminds people there are important steps they can take to help ensure their tax return and refund don’t face processing delays,” IRS Commissioner Chuck Rettig said.

Avoiding a paper tax return will be more than important than ever this year to avert processing delays, Rettig said. He urged taxpayers to file their returns electronically and to get their refunds by direct deposit.

It is also import for taxpayers who received a COVID-19 relief Economic Impact Payment last year or who got an advance Child Tax Credit payment to make sure they report the correct amount on their tax returns to avoid processing delays, Rettig said.

The IRS will send letters to recipients of the impact payments and the advance Child Tax Credit payments, and taxpayers can also check for the amounts they received on the website IRS.gov.

The deadline for tax returns to be filed is Monday, April 18 this year, three days later than the normal April 15 deadline for filing taxes. The later date is a result of a Emancipation Holiday in the District of Columbia. By law, Washington, D.C., holidays impact tax deadlines for everyone the same way federal holidays do.

April 18 is the deadline for filing tax returns or requesting an extension. which gives taxpayers until Oct. 17 to file their returns for 2021.