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Tax Season Delay for Certain Filers

Tax Season Delay for Certain Filers

The IRS has announced a delay in the start of tax season for some individual taxpayers affected by the Tax Relief Act of 2010. This delay affects individual taxpayers who itemize deductions, claim tuition and fees deduction, or claim the educator expense deduction. The delay affects both paper-filed and e-file returns. (For a complete list of forms, see Forms Affected By the Extender Provisions below.)

The IRS is asking preparers to wait for the IRS prescribed start date – mid-to late February 2011 – before e-filing these returns; returns submitted on paper prior to the IRS prescribed start date will be ‘shelved’ and processed later than returns filed on or after the start date. IRS e-file is the fastest, best way for taxpayers affected by the delay to get their refunds.

For more details from the IRS, Click HERE.

Forms Affected By the Extender Provisions

Taxpayers must wait to file if they are affected by any of the tax credits or deductions that expired at the end of 2009 and were renewed by the 2010 Tax Relief Act, enacted Dec. 17.

The delays affect taxpayers claiming: 

  • Itemized deductions (claimed on Schedule A of Form 1040)
  • Tuition and Fees Deduction (claimed on Form 8917)
  • Educator Expense Deduction (claimed on Form 1040, line 23, or Form 1040A, line 16)
  • Casualties and thefts (claimed on Form 4684)
  • District of Columbia First-Time Homebuyer Credit (claimed on Form 8859)

A few other taxpayers must wait to file, due to recent changes included in  the Small Business Jobs Act of 2010.

Affected forms include:       

  • Form 3800, General Business Credit
  • Form 5405,  First-Time Homebuyer Credit and Repayment of the Credit
  • Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit
  • Form 8834, Qualified Plug-In Electric and Electric Vehicle Credit
  • Form 8910, Alternative Motor Vehicle Credit
  • Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit 

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