The Internal Revenue Service says fewer returns have been filed so far this season, but average refunds run higher than last year. National Correspondent RORY O’NEILL reports.

Senior Contributor David Zanotti gives his first take on The State of the Union. 

White House Correspondent JON DECKER will have reaction to the State of the Union, his 30thconsecutive year, where he has been in the House Chamber for the speech.