Tax Law Changes Delay e-File for a Small Number of 2005 Forms

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e-Filing and Tax Forms

Following new tax law legislation enacted late in the year, the Internal Revenue Service announced today that e-file availability for a small number of 2005 tax forms will be delayed until later this month.

The late tax law changes mean that 13 forms will not be available for e-file until the end of January. None of the most commonly used forms are affected by the delay, and 114 other forms remain available for e-filing.

Based on last year's January filings, a few hundred thousand taxpayers could be affected by the delay, with the largest group involving people filing Form 8863, "Education Credits."

Affected taxpayers who e-file should wait until the end of January to submit their returns. They will be unable to file electronically these forms in the interim.

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Affected taxpayers can still file on paper from copies of the forms posted on the IRS.gov website, but the agency noted that waiting to e-file until the end of the month will still generally result in a faster refund because of the faster processing times for electronic returns.

The IRS anticipates that all of the forms and related computer-programming changes will be complete by the end of January. Most taxpayers do not receive their Forms W-2 and 1099 until late January. In all, the IRS expects about 135 million returns to be filed this year.

Disaster-Related Forms:

  • Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustments)
  • Form 8606, Nondeductible IRAs
  • Form 8863, Education Credits (Hope and Lifetime Learning Credits)
  • Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments
  • Form 3468, Investment Credit
  • Form 3800, General Business Credit
  • Form 5884-A, Credits for Employers Affected by Hurricane Katrina, Rita, or Wilma

General Tax Forms:

  • Form 8379, Injured Spouse Allocation
  • Form 8611, Recapture of Low Income Housing Credit
  • Form 8864, Biodiesel and Renewable Diesel Fuels Credit
  • Form 8896, Low Sulfur Diesel Fuel Production Credit
  • Form 8271, Investor Reporting of Tax Shelter Registration Number
  • Form 8886, Reportable Transaction Disclosure Statement

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