IRS Prepares to Process Delayed Forms

The Internal Revenue Service plans to begin accepting tax returns with itemized deductions and other delayed forms after 11:00 am next Monday.

In an e-mail alert to software developers, return transmitters, authorized IRS e-file providers and electronic return originators on Wednesday, the IRS advised them that the implementation date for the forms affected by the Extender Provisions and Small Business Jobs Act of 2010 will be Feb. 14, 2011, after the 11:00 am “drain” of the legacy e-file system.

The e-mail alert added that the forms can be transmitted for PATS, or Participants Acceptance Testing, on Feb. 15, 2011, for the 11:00 am drain. However, according to IRS spokesperson Christina D'Amico, the drain, which is essentially a “data dump,” is only a technical process. The IRS will be able to start accepting the forms after 11:00 am on Monday.

The IRS said last month that it would be able to start processing the forms on Feb. 14, but did not specify a time (see IRS to Start Processing Itemized Returns on Feb. 14).

The affected forms include:

•    Schedule A, Itemized Deductions
•    Form 3800, General Business Credit

•    Form 4684, Casualties and Thefts
•    Form 5405, First-Time Homebuyer Credit and Repayment of the Credit (Page 2)
•    Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit
•    Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit
•    Form 8859, District of Columbia First-Time Homebuyer Credit
•    Form 8910, Alternative Motor Vehicle Credit
•    Form 8917, Tuition and Fees Deduction

•    Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit

Error code 0248, which blocked the above listed forms from being transmitted electronically, will be disabled at that time, according to the IRS. 

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