January 1st
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If you're a w2 worker, you can't even start to do your taxes until like end of January at the earliest...employers don't have the forms ready.
And banks wait until March most of the time.
Flanders is self employed - he owns the Leftorium. There's a joke in this episode about not writing off the ink used to print receipts as a business expense, because he likes the way it smells. He can do his taxes when he wants.