Taxpayers will need to wait to file if they are impacted by any of the tax credits or deductions that expired at the end of 2009 and were renewed by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 enacted Dec. 17. The delays impact taxpayers claiming:
• Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
• Form 941 (First Quarter 2011), Employer’s Quarterly Federal Tax Return
• Form 709, U.S. Gift Tax Return
• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return for non-resident
• Form 8849 Schedule 3 (Calendar year 2011), Certain Fuel Mixtures and the Alternative Fuel Credit
The delay affects both paper and electronic filers. All these returns should not be filed until the IRS is ready to start processing these returns.
The Feb 14 filing date recently announced by the IRS does not apply to the forms listed on this page.
IRS will announce a specific date in the near future when we will begin processing these affected forms.