IRS announces tax season begins and details Forms still subject to delayed filing

Feb 5, 2013

IRS has announced that the 2013 filing season has opened on January 30, and on its website detailed the Forms that cannot be filed until a later date. IRS also announced a variety of enhanced products and services to help taxpayers prepare and file their returns by the April 15 deadline.

Background.In IR 2013-2 (see Weekly Alert 8 01/10/2013), IRS announced that it would delay the 2013 filing season and only begin processing individual income tax returns on Jan. 30, 2013. The delayed start was due to the enactment of the American Taxpayer Relief Act of 2012 (the 2012 Taxpayer Relief Act) on Jan. 2, 2013, which, among other changes, retroactively restored many deductions and credits. IRS said that it could begin accepting tax returns only after updating forms and completing programming and testing of its processing systems to reflect these retroactive changes

Open season.In IR 2013-14, IRS announced that it began accepting and processing most individual tax returns on January 30 after updating forms and completing programming and testing of its processing systems to reflect the 2012 Taxpayer Relief Act. The vast majority of taxpayers can file now, but IRS is continuing to update its systems for some tax filers. IRS will begin accepting tax returns from people claiming education credits on Form 8863, Education Credits, in mid-February while taxpayers claiming depreciation deductions, energy credits and many business credits will be able to file in late February or early March.

On its website (http://www.irs.gov/uac/Newsroom/List-of-IRS-forms-that-1040-filers-can-begin-filing-in-late-February-or-into-March-2013), IRS provided a list of IRS forms that Form 1040 filers can begin filing in late February or March 2013. The following Forms will be accepted by IRS after it updates the Forms and completes programming and testing of its processing systems. A specific date will be announced in the near future.

Form 3800 General Business Credit;
Form 4136 Credit for Federal Tax Paid on Fuels;
Form 4562 Depreciation and Amortization (Including Information on Listed Property);
Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands;
Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations;
Form 5695 Residential Energy Credits;
Form 5735 American Samoa Economic Development Credit;
Form 5884 Work Opportunity Credit;
Form 6478 Credit for Alcohol Used as Fuel;
Form 6765 Credit for Increasing Research Activities;
Form 8396 Mortgage Interest Credit;
Form 8582 Passive Activity Loss Limitations;
Form 8820 Orphan Drug Credit;
Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit;
Form 8839 Qualified Adoption Expenses;
Form 8844 Empowerment Zone and Renewal Community Employment Credit;
Form 8845 Indian Employment Credit;
Form 8859 District of Columbia First-Time Homebuyer Credit;
Form 8864 Biodiesel and Renewable Diesel Fuels Credit;
Form 8874 New Markets Credits;
Form 8900 Qualified Railroad Track Maintenance Credit;
Form 8903 Domestic Production Activities Deduction;
Form 8908 Energy Efficient Home Credit;
Form 8909 Energy Efficient Appliance Credit;
Form 8910 Alternative Motor Vehicle Credit;
Form 8911 Alternative Fuel Vehicle Refueling Property Credit;
Form 8912 Credit to Holders of Tax Credit Bonds;
Form 8923 Mine Rescue Team Training Credit;
Form 8932 Credit for Employer Differential Wage Payments; and
Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit

In IR 2013-14, IRS also announced that new and expanded services for taxpayers this year include a redesigned IRS.gov website that's easier to navigate and improved service options, including more video-conferencing assistance sites and additional social media tools. IRS has also stepped up its enforcement efforts to protect taxpayers from refund fraud and identity theft