IRS Delays Start of the 2013 Tax Season

Earlier this month, Congress—in a rare display of intraparty cooperation—made changes in the tax law under the American Taxpayer Relief Act (ATRA), reflecting the changes of the late tax law enacted Jan. 2. Earlier this week, the Internal Revenue Service (IRS) announced plans to open the 2013 tax filing season, and begin processing individual income tax returns starting on January 30th. Late changes in the tax law required that the IRS update forms and instructions as well as make critical processing system adjustments before it can begin accepting tax returns.
So, starting on 30th, the IRS plans to begin accepting tax returns for processing (after updating current forms and its refund processing systems). This means that tax filers filing the relatively simple 1040 and 1040EZ forms—more than 120 million households—should be able to start filing tax returns starting on that date. Those filing more complex tax returns—individuals residential energy credits, depreciation of property or general business credits—should be able to begin filing in early February (and because of the extensive nature of these latter tax returns, individuals in this group tend to file closer to the April 15th deadline).
The IRS will not process paper tax returns before the anticipated January 30th starting filing date (and there is no advantage to filing on paper before the opening date). As to be expected, taxpayers using e-file with direct deposit will receive their refunds, if owed, much faster than paper filers.
As always, the best option for taxpayers is to file electronically.

Estimated 2013 E-File Schedule for 2012 Income Tax Filing:

IRS accepts your return (by 11:00 am) between…*					Projected Direct Deposit Sent*	Projected Paper Check Mailed*
				January 30, 2013	2/6/2013	2/8/2013
January 31		and		February 6, 2013	2/13/2013	2/15/2013
February 9		and		February 13, 2013	2/20/2013	2/22/2013
February 16		and		February 20, 2013	2/27/2013	3/1/2013
February 23		and		February 27, 2013	3/6/2013	3/8/2013
March 1		and		March 6, 2013	3/13/2013	3/15/2013
March 8		and		March 13, 2013	3/20/2013	3/22/2013
March 15		and		March 20, 2013	3/27/2013	3/29/2013
March 22		and		March 27, 2013	4/3/2013	4/5/2013
March 29		and		April 3, 2013	4/10/2013	4/12/2013
April 5		and		April 10, 2013	4/17/2013	4/19/2013
April 12		and		April 17, 2013	4/24/2013	4/26/2013
April 19		and		April 24, 2013	5/1/2013	5/3/2013
April 26		and		May 1, 2013	5/8/2013	5/10/2013
May 3		and		May 8, 2013	5/15/2013	5/17/2013
May 10		and		May 15, 2013	5/22/2013	5/24/2013
May 17		and		May 22, 2013	5/29/2013	5/31/2013
May 24		and		May 29, 2013	6/5/2013	6/7/2013
May 31		and		June 5, 2013	6/12/2013	6/14/2013
June 7		and		June 12, 2013	6/19/2013	6/21/2013
June 14		and		June 19, 2013	6/26/2013	6/28/2013
June 21		and		June 26, 2013	7/3/2013	7/5/2013
June 28		and		July 3, 2013	7/10/2013	7/12/2013
July 5		and		July 10, 2013	7/17/2013	7/19/2013
July 12		and		July 17, 2013	7/24/2013	7/26/2013
July 19		and		July 24, 2013	7/31/2013	8/2/2013
July 26		and		July 31, 2013	8/7/2013	8/9/2013
August 2		and		August 7, 2013	8/14/2013	8/16/2013
August 9		and		August 14, 2013	8/21/2013	8/23/2013
August 16		and		August 21, 2013	8/28/2013	8/30/2013
August 23		and		August 28, 2013	9/4/2013	9/6/2013
August 30		and		September 4, 2013	9/11/2013	9/13/2013
September 6		and		September 11, 2013	9/18/2013	9/20/2013
September 13		and		September 18, 2013	9/25/2013	9/27/2013
September 20		and		September 25, 2013	10/2/2013	10/4/2013
September 27		and		October 2, 2013	10/9/2013	10/11/2013
October 4		and		October 9, 2013	10/16/2013	10/18/2013
October 11		and		October 16, 2013	10/23/2013	10/25/2013
October 18		and		October 23, 2013	10/30/2013	11/1/2013
October 25		and		October 30, 2013	11/6/2013	11/8/2013
November 1		and		November 6, 2013	11/13/2013	11/15/2013
November 8		and		November 13, 2013	11/20/2013	11/22/2013
November 15		and		November 20, 2013	11/27/2013	11/29/2013
November 22		and		November 27, 2013	12/4/2013	12/6/2013
November 29		and		December 4, 2013	12/11/2013	12/13/2013
December 6		and		December 11, 2013	12/18/2013	12/20/2013
December 13		and		December 18, 2013	12/25/2013	12/27/2013
December 20		and		December 25, 2013	1/1/2014	1/3/2014