In response to the last minute enactment by Congress of the American Taxpayer Relief Act of 2012, on January 8, 2013 the IRS issued a press release announcing the delay of the start of electronic filing of tax returns as follows:

Individual returns: Originally we could start sending in electronically filed returns on January 22 but that date has been moved to January 31 for most taxpayers.  But those with more complex returns that require certain forms may not be able to file until later February or March.  There is an extensive list of forms that will not be available until later such as those taxpayers claiming depreciation, residential tax credits and those having passive activity loss limitations.  The list of other forms that will not be available until later do not effect most of my clients.

Business Returns:   The original start date was Monday, January 7.  The delayed date will be announced later by the IRS

As the IRS issues updates I will keep you advised.

But, naturally, the April 15th filing deadline will not be extended!