All 2012 tax returns can now be filed with IRS

The IRS on Monday announced that it finished updating its processing systems and is now accepting all returns that include the 29 forms that were delayed by the late passage of the American Taxpayer Relief Act of 2012, P.L. 112-240.

On Sunday, the IRS began accepting from e-file transmitters returns with delayed forms that the transmitters had been holding. The IRS’s Modernized e-File team reviewed reject trends as returns were transmitted during the day on Sunday, and, based on the results, the IRS is now ready to accept all 2012 returns.

The IRS could not accept these forms when tax season opened because the forms needed extensive form and processing systems changes to reflect changes made by the American Taxpayer Relief Act.

The delayed forms that the IRS will now accept are:

• Form 3800, General Business Credit;
• Form 4136, Credit for Federal Tax Paid on Fuels;
• 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; and
• Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit.

—Alistair M. Nevius (anevius@aicpa.org) is the JofA’s editor-in-chief, tax.