Business Tax Filers can start filing 2013 Tax Returns on January 13, 2014
The IRS will begin accepting 2013 business tax returns, both paper-filed and e-filed, on Monday, Jan. 13, 2014. Business returns include Form 1120, Form 1120S, Form 1065, Form 1041, and the 94x forms. You can start transmitting these returns to Drake on January 13.
In addition, you can e-file prior year business returns for tax years 2011 and 2012 starting on January 13.
The January 13 start date does not apply to unincorporated small businesses that report their income on Form 1040. The start date for all 1040 filers is Jan. 31, 2014. This includes sole proprietors who file a Schedule C, landlords who file a Schedule E and farmers who file a Schedule F.