With many expecting a bigger tax refund this season, there may be an incentive to file returns sooner. But that doesn't mean you should rush to send yours. First, you'll need all the necessary tax forms , or you could risk processing delays — or worse, experts say. Every year, employers and financial institutions report your income and other transactions via so-called information returns , such as W-2s and 1099s. A copy goes to you and to the IRS, which makes it easy for the agency's systems to