The Internal Revenue Service (IRS) announced on Tuesday, January 8, 2013, that it “plans to open the 2013 filing season [for filing 2012 tax returns] and begin processing individual income tax returns on January 30.” The vast majority of tax filers “should be able to start filing” on January 30. The remainder of tax filers should be able to start filing in late February or March, however a specific date has not yet been announced.
No One can file before January 30
If any or all of the following applies to you, you will be able to file beginning January 30, according to the IRS:
- You take the Standard Deduction, versus Itemizing Deductions.
- You were an employee who received wages from an employer reported on Form W-2, or received income reported on Form W-2 in the form of
- IRA Distributions,
- Unemployment Compensation, and/or
- Social Security Benefits.
If any or all of the following applies to you, you should be able to file beginning January 30, according to the IRS:
- You itemize deductions and claim the State and Local Sales Tax Deduction or the State Income Tax Deduction.
- You Claim the Higher Education Tuition and Fees Deduction.
- You claim the Educator Expenses Deduction.
- You are subject to the Alternative Minimum Tax.
Some will have to Wait until February or March
If any or all of the following applies to you, you will have to await the go-ahead announcement from the IRS in order to file:
- You were self-employed or an independent contractor and file any of the following forms or claim any of the following:
- Form 3800 – General Business Credit,
- Form 4562 – Depreciation and Amortization, and/or
- Form 8582 – Passive Activity Loss Limitations.
- You itemize deductions and file any of the following forms or claim any of the following:
- Form 5695 – Residential Energy Credits,
- Form 8396 – Mortgage Interest Credit,
- Form 8834 or 8936 – Qualified Plug-In Electric Vehicle Credit,
- Form 8839 – Qualified Adoption Expenses,
- Form 8908 – Energy Efficient Home Credit, and/or
- Form 8909 – Energy Efficient Appliance Credit.
NOTE: For a complete list of the forms which will not be accepted by the IRS until the later February or March opening date, click here: [url href=”http://www.irs.gov/uac/Newsroom/List-of-IRS-forms-that-1040-filers-can-begin-filing-in-late-February-or-into-March-2013″ title=”Forms Not Yet Accepted by IRS” ]Forms Not Yet Accepted by IRS[/url]