I was sure that would be some filing delays for 2012 tax returns because of the last minute passage of the American Taxpayer Relief Act of 2012. The IRS has confirmed the delays.
Filing for individual returns will begin on January 30th. This is over a week later than the originally scheduled January 22. The IRS estimates that most taxpayers will be able to file at that time (120 million households). Changes for AMT and most of the extenders, including the sales tax deduction, higher ed deduction, and educator expenses will be ready by then.
What will be delayed until late February or early March are returns with Residential Energy credits, depreciation, general Business Credit and other late season forms.
The January 30th date is for both electronically filed returns and mailed in returns. If you mail a return before that, it will sit until the 30th.
The IRS will be posting all the delayed forms on IRS.gov and I’ll share the link as soon as it’s up and running.