Filing Season Opens January 30: The IRS plans to begin processing 2012 individual income tax returns on Wednesday, 1/30/13. According to the IRS, the vast majority of filers—more than 120 million households—should be able to start filing tax returns on that date, whether they file electronically or on paper. The IRS will be able to accept tax returns affected by the late Alternative Minimum Tax (AMT) patch, as well as the three major extenders—the state and local sales tax deduction, higher education tuition and fees deduction, and educator expense deduction. Several forms affected by the 2012 American Taxpayer Relief Act, including Form 5695 (Residential Energy Credits), Form 4562 (Depreciation and Amortization), and Form 3800 (General Business Credit), will require more extensive programming and testing of IRS systems. The IRS hopes to begin accepting tax returns including these tax forms between late February and into March; a specific date will be announced in the near future. News Release 2013-2.