If you're one of the fortunate who expects a refund on your 2006, I'm sure you're chomping at the bit to file. But if you own mutual funds and or brokerage accounts, cool your jets.

Cuts in the dividend and capital gains tax rates in 2003 and the need for financial firms to list on 1099's how much of tax-exempt interest income is subject to the alternative minimum tax is slowing down the process.

Some firms are delaying mailing them out, receiving month long extensions from the IRS. Other firms will mail them on time, but they could be subject to revision.

If you've already received your financial firm's 1099, I would caution you to delay filing for at least a month. If you file now, and an amended 1099 arrives in March, you might have to file an amended return before the April deadline.

I know you want your refund as soon as possible...but are you really willing to file taxes twice this year? I don't think so.