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I always wait until the last minute. I dropped mine off at the accountant on Friday, she said she'll have them done by mid-week.
From what I hear, there's less of a chance to be audited if you wait until the last minute since there's a big rush of people doing them at that time rather than fewer doing them early on. I don't really think I'd have anything to worry about being audited, I'd just rather not, ha ha ha.
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