I e-filed my 2009 taxes on January 24th. The IRS acceptance occurred the next day for my federal return. The NC Dept. of Revenue has yet to accept my electronic filing.
Last year I filed at the end of January and NC accepted and processed my refund faster than the feds. It will be interesting to see how long the delay is for NC this year as their income tax base and overall state revenue has decreased. I speculate the NC delay in acceptance and processing will be intentional this year.