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IRS Announces Date to Start Processing Delayed Returns

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The IRS announced that it plans to be able to start processing tax returns delayed by the late enactment of the 2010 Tax Relief Act on February 14.

On December 23, the IRS warned that because of the late enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312), which extended various expired provisions, it would need time to reprogram its systems and update Schedule A. As a result, taxpayers who itemize deductions on Schedule A and those who take certain extended deductions would not be able to file their returns at the start of tax season. See “Tax Law Changes Will Delay Start of Filing Season for Some Taxpayers.”

The IRS announced that beginning February 14, it will start processing both paper and e-filed returns claiming itemized deductions on Schedule A, the Sec. 222 higher education tuition and fees deduction on Form 8917, and the up to $250 deduction for elementary and secondary school teachers under Sec. 62(a)(2)(D).

However, in its announcement, the IRS says that “many major software providers have announced they will accept these impacted returns immediately.” The software vendors will hold onto affected returns and submit them once the IRS opens its system to accept them.

The IRS did not announce when it will start accepting other forms delayed due to changes made by the Small Business Jobs Act of 2010 (P.L. 111-240), including:

  • Form 3800, General Business Credit;
  • Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (if certain credits are claimed);
  • Form 5405, First-Time Homebuyer Credit and Repayment of the Credit (page 2 only);
  • Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit;
  • Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands (if certain credits are claimed);
  • Form 8834, Qualified Plug-In Electric and Electric Vehicle Credit;
  • Form 8844, Empowerment Zone and Renewal Community Employment Credit;
  • Form 8910, Alternative Motor Vehicle Credit; and
  • Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit.