From Journal of Accountancy website: The IRS announced on Tuesday that it plans to open the 2013 filing season and begin processing many individual income tax returns on Jan. 30 (IR-2013-2). However, not all taxpayers will be able to start filing returns on that date. For businesses with depreciation, Form 4562 will not be available on that date and could delay filing until February or March. There are a few other forms that may also delay filing.

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