IRS Plans Jan. 30 2013 First E-file date
IRS Plans Jan. 30 Tax Season Opening For 1040 Filers

IR-2013-2, Jan. 8, 2013

WASHINGTON — Following the January tax law changes made by Congress under
the American Taxpayer Relief Act (ATRA), the Internal Revenue Service announced
today it plans to open the 2013 filing season and begin processing individual income
tax returns on Jan. 30.

The IRS will begin accepting tax returns on that date after updating forms and
completing programming and testing of its processing systems. This will reflect the
bulk of the late tax law changes enacted Jan. 2. The announcement means that the
vast majority of tax filers — more than 120 million households — should be able to
start filing tax returns starting Jan 30.

The IRS estimates that remaining households will be able to start filing in late
February or into March because of the need for more extensive form and processing
systems changes. This group includes people claiming residential energy credits,
depreciation of property or general business credits. Most of those in this group file
more complex tax returns and typically file closer to the April 15 deadline or obtain an
extension.

“We have worked hard to open tax season as soon as possible,” IRS Acting
Commissioner Steven T. Miller said. “This date ensures we have the time we need to
update and test our processing systems.”

The IRS will not process paper tax returns before the anticipated Jan. 30 opening
date. There is no advantage to filing on paper before the opening date, and
taxpayers will receive their tax refunds much faster by using e-file with direct deposit.

“The best option for taxpayers is to file electronically,” Miller said.

The opening of the filing season follows passage by Congress of an extensive set of
tax changes in ATRA on Jan. 1, 2013, with many affecting tax returns for 2012. While
the IRS worked to anticipate the late tax law changes as much as possible, the final
law required that the IRS update forms and instructions as well as make critical
processing system adjustments before it can begin accepting tax returns.
The IRS originally planned to open electronic filing this year on Jan. 22; more than 80
percent of taxpayers filed electronically last year.

Who Can File Starting Jan. 30?

The IRS anticipates that the vast majority of all taxpayers can file starting Jan. 30,
regardless of whether they file electronically or on paper. The IRS will be able to
accept tax returns affected by the late Alternative Minimum Tax (AMT) patch as well
as the three major “extender” provisions for people claiming the state and local sales
tax deduction, higher education tuition and fees deduction and educator expenses
deduction.

Who Can’t File Until Later?

There are several forms affected by the late legislation that require more extensive
programming and testing of IRS systems. The IRS hopes to begin accepting tax
returns including these tax forms between late February and into March; a specific
date will be announced in the near future.

The key forms that require more extensive programming changes include Form 5695
(Residential Energy Credits), Form 4562 (Depreciation and Amortization) and Form
3800 (General Business Credit). A full listing of the forms that won’t be accepted until
later is available on IRS.gov.

As part of this effort, the IRS will be working closely with the tax software industry and
tax professional community to minimize delays and ensure as smooth a tax season as
possible under the circumstances.
Updated information will be posted on IRS.gov.