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This year’s tax filing season will start Monday, Jan. 24. notes that people awaiting processing of previous tax returns can still file 2021 returns. Details at:

2022 tax filing season begins Jan. 24; IRS outlines refund timing and what to expect in advance of April 18 tax deadline | Internal Revenue Service IR-2022-08, January 10, 2022 — The IRS announced that the nation's tax season will start on Monday, January 24, 2022, when the tax agency will begin accepting and processing 2021 tax year returns.

"Filing electronically with direct deposit and avoiding a paper tax return is more important than ever this year," IRS Commissioner Chuck Rettig said in the release.
https://www.journalofaccountancy.com/news/2022/jan/irs-accept-2021-tax-returns-starting-jan-24.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=11Jan2022

IRS to accept 2021 tax returns starting Jan. 24 The IRS announced the start date for tax season and that the due date for most individuals is April 18.