Since the U.S. Congress only passed the American Taxpayer Relief Act (ATRA) on the 3rd of this month, the IRS has announced this week that its current plans are to not begin accepting and/or processing any tax individual income tax returns for 2012 until January 30 or subsequent.
The IRS will begin accepting tax returns on that date after updating forms and completing programming and testing of its processing systems. This will reflect the bulk of the late tax law changes enacted January 2, 2013. This means that approximately120-plus million households cannot file their 2012 tax returns until at least the 30th of January 2013.