IRS 2010 Filing Delay
Taxpayers who file their 2010 tax returns early have been advised by the IRS to wait until mid-February 2011. The delay is due to Congress’ late passage of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The delay affects both paper and electronic filers.
Taxpayers affected by the filing delay are those claiming:
- Itemized deductions on Schedule A. The election to deduct state and local general sales and use taxes instead of state and local income taxes was extended for 2010 and 2011.
- The above-the-line deduction for higher education tuition and fees. This deduction of up to $4,000 of tuition and fees paid to a post-secondary institution is claimed on Form 8917, Tuition and Fees Deduction, to arrive at adjusted gross income (AGI). The IRS indicated no delays for taxpayers claiming education credits, including the American Opportunity Tax Credit, and the Lifetime Learning Credit.
- The above-the-line deduction for kindergarten through grade 12 educators with out-of-pocket classroom expenses of up to $250.
The IRS urges taxpayers to use e-file instead of paper tax forms to minimize confusion over the recent tax law changes and ensure accurate tax returns.
We are now accepting California income tax returns on paper or e-file. Taxpayers are not required to wait until they file their federal return, or prove they have filed. However, taxpayers will need to be able to prepare their federal return in order to properly prepare a California return. Filing a California return before the federal return may require the California return to be amended based on a final federal filing.
Some commercial software products may prevent the state return to be filed before the federal; if this occurs, taxpayers must contact the software provider for assistance.
The IRS will announce a specific date in the near future when it can start processing tax returns impacted by the recent law change.
Taxpayers can go to irs.ustreas.gov, or contact the IRS at 800.829.1040, Monday through Friday, 7 a.m. to 10 p.m.