Most taxpayers can begin filing their returns on Jan. 30, but some will have to wait. The IRS has a list of certain forms that will not be ready until late February or early March. The most notable form that will affect many taxpayers is the depreciation and amortization schedule. Please click on the following link to the IRS website for a full list of the schedules that will not be ready on Jan. 30.
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Please consult your tax advisor on all the above information.