Low Volume Forms Unavailable to EROs January 16, 2009

[kcjenkins]

Electronic Return Originators (EROs) can submit most returns when the e-file system opens on January 16, 2009, but there are seven forms the IRS will initially be unable to process. We needed to make changes to more than 40 forms, including revisions for the entire Form 1040 series. The seven affected forms cover less than 25,000 tax e-filed returns. The vast majority of individual e-filed returns are not affected by this situation, and almost all individual taxpayers will be able to file electronically as normal.

Form 3468, Investment Credit

Form 5884-A, Credits for Affected Midwestern Disaster Area Employers

Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit

Form 8820, Orphan Drug Credit

Form 8900, Qualified Railroad Track Maintenance Credit

Form 8909, Energy Efficient Appliance Credit

Form 8912, Credit to Holders of Tax Credit Bonds

As a result, these forms will be unavailable for PATS testing and for submitting through live e-file production until late February. However, you may continue to test your software without these forms and pass PATS testing. You may test the above forms at a later date when the changes to these forms have been implemented.

EROs may prepare and hold tax returns containing one or more of these forms until the IRS can accept them. EROs must advise taxpayers that the returns will not be e-filed until the IRS can accept the seven forms mentioned above. The stockpiling rule does not apply in this situation.

EROs who submit returns containing one or more of these forms prior to the date the IRS can accept them will receive an Error Reject Code (ERC) 0120.

Note: For those entities filing returns using the modernized e-File platform or MeF (corporations, exempt organizations, partnerships, excise tax, and certain business extension forms) Form 3468 (Investment Credit), Form 6478 (Alcohol and Cellulosic Biofuel Credit), and From 8900 (Energy Efficient Appliance Credit) can only be filed with a .pdf file until February 2, 2009 when MeF will allow these forms to be filed with the return using XML.