Earliest Date to File 2012 Tax Returns

by Lena

Every year, millions of taxpayers await news from the IRS about the first day they can file tax returns. You can usually file returns as early as mid-January each year, but last-minute legislative action can extend that date a bit further.

The recent tax law changes put into effect by the American Taxpayer Relief Act (ATRA) have pushed the soonest date to file into late January 2013.

When Can You Do 2012 Taxes? Earliest Date to File in 2013

Last week, the IRS announced the earliest date you can file 2012 taxes. It’s January 30th, 2013.

The IRS said it will have implemented key updates from the new tax rules by this date and will begin accepting paper and electronically filed returns that day.

Can You File Taxes in January? Soonest Acceptable Tax Filing Day 

Some taxpayers won’t be able to file taxes until much later. The IRS has not announced target completion dates for updates related to some tax forms. And if you are impacted by one of these forms, you will not be able to file your return in January like everyone else.

Who Can’t File on January 30, 2013

Anyone who files one of the following forms will have to wait for further guidance from the IRS:

  • 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

If you are filing one of the forms above, you may have to wait until February or March 2013 to file 2012 taxes.

NOTE: The list above was pulled from IRS.gov on January 18th, 2013. It may be subject to change. I would recommend double-checking the list of affected forms before attempting to file your return this year.

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