According to IR-2013-100, the IRS plans to open the 2014 filing season on January 31. The IRS cautioned that it will not process any tax returns before January 31, so there is no advantage to filing on paper before the opening date. Until tax season officially begins, the stockpiling rule doesn’t apply. The April 15 tax deadline is set by statute and will remain in place. There was no mention of delaying certain forms similar to last year. At this time, we do not expect any forms to be delayed.
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