IRS Tax Filing Schedule: ‘Fiscal Cliff’ Changes Delay Processing of 31 Forms

The delay by Congress earlier this month to act on “fiscal cliff” extensions or modifications of many tax credits and deductions has pushed back the acceptance dates for 31 tax forms, including many related to higher education, business and energy credits.

The Internal Revenue Service began accepting and processing most individual tax returns Wednesday after updating forms and testing its processing systems to accept the changes under the American Taxpayer Relief Act (ATRA) that Congress enacted on Jan. 2.

The vast majority of taxpayers can file now, but the IRS is continuing to update its systems for some tax filers.

The IRS will begin accepting tax returns from people claiming education credits, including the American Opportunity Tax Credit,  in mid-February.

Those claiming depreciation deductions, energy credits and many business credits will be able to file in late February or early March. The IRS said a specific date will be announced in the near future. A full list of the affected forms is available on IRS.gov, or see below.

This year, taxpayers have until Monday, April 15, to file their 2012 tax returns and pay any tax due. The agency to receive more than 147 million individual tax returns this year, with about 75 percent projected to receive a refund.

The IRS expects tax refunds to taxpayers to take less than 21 days on average after returns are received, the same timetable as last year. Even though the IRS issues most refunds in less than 21 days, it’s possible your tax return may require additional review and take longer.

Last year for the first time, 80 percent of all individual returns were filed electronically. E-file, when combined with direct deposit, is the fastest way to get a refund. Last year, about three out of four refund filers selected direct deposit.

IRS form that 1040 filers can begin filing in mid-February:
Form 8863 Education Credits

List of IRS forms that 1040 filers can begin filing in late February or into March 2013:
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
Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit