Filing Requirements for the Upcoming Tax Season

The IRS recently announced that the majority of taxpayers can start filing their taxes on January 30, regardless of whether they do so electronically or on paper. Tax returns affected by the late Alternative Minimum Tax (AMT) patch, as well as the three major “extender” provisions for people claiming the state and local sales tax deduction, higher education tuition and fees deduction and educator expenses deduction can be filed at this date.

However, several forms will require more extensive programming and testing and will therefore have a later file start date. These forms include Form 5695 (Residential Energy Credits), Form 4562 (Depreciation and Amortization) and Form 3800 (General Business Credit). For more information on the forms that won’t be accepted until later, visit