Many businesses will be able to file their 2012 federal income tax returns starting Monday, February 4.
The Monday opening covers non-1040 series business returns for calendar year 2012, including Form 1120 filed by corporations, Form 1120S filed by S corporations, Form 1065 filed by partnerships, Form 990 filed by exempt organizations and most users of Form 720 , Quarterly Excise Tax Return. This includes both electronic filers and paper filers.
While many businesses will be able to file starting February 4, there are a number of business forms still being updated for 2012. The IRS will announce soon when individual and business taxpayers can begin filing returns that include any of the delayed forms. Processing of these forms were delayed while the IRS completes programming and testing of its processing systems to reflect changes made by the American Taxpayer Relief Act (ATRA) enacted by Congress on Jan. 2.
Forms on Hold
- Form 3800 General Business Credit
- Form 4136 Credit for Federal Tax Paid on Fuel
- Form 4562 Depreciation and Amortization (Including Information on Listed Property)
- Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign Corporations
- 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 8820 Orphan Drug Credit
- Form 8834 Qualified Plug-in Electric and Electric Vehicle Credit
- Form 8844 Empowerment Zone and Renewal Community Employment Credit
- Form 8845 Indian Employment 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
