Officials with the Internal Revenue Service have announced that e-file availability for some 2005 tax forms has been delayed because of changes in tax law.
The forms will be unavailable for e-file until the end of January. Affected taxpayers can file on paper, but the IRS announcement noted that waiting until the end of the month to e-file will still generally result in a faster refund. The affected forms are:
- Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness;
- Form 3468, Investment Credit;
- Form 3800, General Business Credit;
- From 5884-A, Credits for Employers Affected by Hurricane Katrina, Rita, or Wilma;
- Form 8271, Investor Reporting of Tax Shelter Registration Number;
- Form 8379, Injured Spouse Allocation;
- Form 8606, Nondeductible IRAs;
- Form 8611, Recapture of Low Income Housing Credit;
- Form 8863, Education Credits (Hope and Lifetime Learning Credits);
- Form 8864, Biodiesel and Renewable Diesel Fuels Credit;
- Form 8886, Reportable Transaction Disclosure Statement;
- Form 8896, Low Sulphur Diesel Fuel Production Credit; and
- Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments.